SEC Still Encouraging Companies to Seek Relief from Unduly Burdensome Financial Reporting Requirements

More steps have been taken by the SEC to encourage companies to use Rule 3-13 to request relief from unduly burdensome financial reporting requirements.

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Cyan Decision: No Relief for Defendants in State Securities Suits

The implications of the Cyan decision are grim for public companies and their D&O insurance carriers.

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U.S. Antitrust Authorities Remain Vigilant in Booming Global M&A Market

U.S. and global M&A are booming, but companies cannot assume that all deals will avoid federal challenge.

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Institutional Activists Try New Ways to Boost Board Diversity

With women and minorities still holding barely more than a third of public company board seats by all accounts, some institutional shareholders are withholding votes from some or all board nominees if the boards fail to meet diversity criteria.

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Pay Ratio Disclosures Show Patterns by Company Size and Industry, Enable Employees to Assess Pay

Despite expert warnings that individual company disclosures mandated by the newly-effective pay ratio disclosure rule can be “meaningless” or “misleading,” overall data patterns can help benchmarking.

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Surveys Show Many Public Companies Unprepared for Implementation of New Lease Accounting Standard as Deadline Nears

Now that the deadline for most public companies to implement the new GAAP standard on revenue recognition has come and gone, attention has turned to the January 1, 2019, deadline for implementation of the new lease accounting standard, and two recent surveys show that many public companies are not where they need to be.

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The Ticker shares recent developments in SEC compliance, capital markets, corporate governance, executive compensation and other matters important to public companies and their officers and directors.  It is published by Fredrikson & Byron’s Public Companies Group.