New academic analysis pulls no punches, calling the ratio "lacking in accuracy, difficult to interpret, and incomplete."
The final rule from the SEC requires disclosure of policies that permit "the mitigation of the incentive alignment associated with equity ownership."
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.
Yes, complying with the new lease accounting standard presents a compliance burden. But the effort may well lead to operational and cost improvements.
The commission and Congress have actually done much to ease the way for new IPOs, a capital markets attorney says.
FASB’s revenue recognition standard includes complex disclosure requirements that will take effect sooner than companies think.
Companies would have to disclose the makeup of their inventory and the reasons for unusual changes in it.
Hesitation may arise at the thought of providing incremental financial disclosures, but the benefits are clear.
Eighty-one percent of companies divulged some information about material sustainability risks in 2015, but the reports often lacked consistency.
The private equity firm failed to properly disclose fees and conflicts of interest to limited partners in some funds, the SEC said.
The proposal would require companies to disclose the aggregate of cash, cash equivalents, and marketable securities held by foreign subsidiaries.
Encouraged by the SEC, companies are finding new ways to make 10-Ks and other disclosures more relevant and reader-friendly.
