Disclosure

Risk & Compliance

Lesson from Nissan: Go the Extra Mile

When it comes to executive compensation reporting, err on the side of over-disclosure.
Fraud

Hong Kong Firm Fined $3M for Accounting Fraud

The SEC says Agria Corp. hid from investors a $17.5 million loss from the sale of its primary operating entity in China.
Investor Relations

Why Apple’s Disclosure Changes Are the Right Move

The world's second-most-valuable company is not being coy but rather is clearly communicating its business-model shift, an investor relations expert says.
Fraud

Ex-Autonomy Execs Charged With Duping HP

U.S. authorities allege the former CEO and the former finance VP lied about Autonomy's financial health before it was acquired by HP.
Regulation

Is Not Telling the ‘Whole Truth’ Securities Fraud?

A jury verdict that held an ex-CFO liable for misleading investors makes clear that the SEC will take action against incomplete disclosures.
Auditing

Audit Committees Say More About Auditor Choices

Public companies' most recent proxy statements contain more disclosure from their audit committees about the selection and oversight of external auditors.
Growth Companies

When Smaller May Be Better: Adopting SRC Status

Companies that can qualify as smaller reporting companies have to evaluate scaled-down disclosures item by item.
Financial Reporting

Flaunting Strong Earnings Damages Stock Price

After a quick boost, share prices tend to drop over the longer term for companies that quantify strong results in earnings-release headlines.
Sustainability

Is Sustainability Fading from Board Agendas?

If news events in 2017 swayed directors to more highly value sustainability disclosures, the effect has apparently worn off in 2018, a study suggests.
Regulation

SeaWorld Fined $4M for Hiding ‘Blackfish Effect’

The company and its ex-CEO James Atchison allegedly misled investors about the documentary's negative impact on its business and reputation.
Financial Reporting

Trump Suggests Switch to Half-Year Reporting

“I'd like to see twice [a year]," he says after announcing he has asked the SEC to study changing the quarterly reporting requirement.
Compensation

SEC Eases Equity Compensation Disclosure

The amended rules governing disclosure of employee stock sales reflect "new compensatory instruments and novel worker relationships."
1 2 3 4 5 … 27

Latest Articles

Financial Performance

Marriott Posts Big Loss, Sees Recovery Signs

August 10, 2020
Legal

McDonald’s Sues Ousted CEO

August 10, 2020
Credit

How to Respond When Your Banker Requests a Visit

August 10, 2020
Fraud

Kodak's $765M Federal Loan Paused Until Allegations Are Probed

August 10, 2020
The Economy

U.S. Job Gains Slow to 1.8M in July

August 7, 2020