House Passes Bill to Close ‘8-K Trading Gap’
The current system that allows insiders to trade on information about a significant corporate event is "a total abuse of the public trust."
CEO Pay Ratio Rule Is ‘Disclosure by Soundbite’
New academic analysis pulls no punches, calling the ratio "lacking in accuracy, difficult to interpret, and incomplete."
Executives Must Disclose Stock Hedging
The final rule from the SEC requires disclosure of policies that permit "the mitigation of the incentive alignment associated with equity ownership."
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.
Unlock the Hidden Benefits of Lease Accounting Rules
Yes, complying with the new lease accounting standard presents a compliance burden. But the effort may well lead to operational and cost improvements.
SEC Unfairly Seen as Scapegoat for IPO Slump
The commission and Congress have actually done much to ease the way for new IPOs, a capital markets attorney says.
Revenue Recognition Disclosure Requirements: A Challenge That Can’t Wait
FASB’s revenue recognition standard includes complex disclosure requirements that will take effect sooner than companies think.
FASB Eyes Big Changes in Inventory Disclosure
Companies would have to disclose the makeup of their inventory and the reasons for unusual changes in it.
Supplemental Financial Disclosure: What Stakeholders Really Want
Hesitation may arise at the thought of providing incremental financial disclosures, but the benefits are clear.
Sustainability Disclosures Fall Short
Eighty-one percent of companies divulged some information about material sustainability risks in 2015, but the reports often lacked consistency.
Apollo Global Management Charged with Misleading Investors
The private equity firm failed to properly disclose fees and conflicts of interest to limited partners in some funds, the SEC said.