Disclosure

Cyber Breach Disclosures Still Take More Than a Month
Technology

Cyber Breach Disclosures Still Take More Than a Month

At the median, public companies took 37 days last year to disclose a breach, the longest period recorded since 2016, says Audit Analytics.
By Vincent Ryan | April 9, 2021
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SEC Approves Final Rules on Proxy Advisors
Risk & Compliance

SEC Approves Final Rules on Proxy Advisors

The measures will "harm the governance process and suppress the free and full exercise of shareholder voting rights," a dissenting commissioner says.
By Matthew Heller | July 23, 2020
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House Passes Bill to Close ‘8-K Trading Gap’
Risk & Compliance

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."
By Matthew Heller | January 15, 2020
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CEO Pay Ratio Rule Is ‘Disclosure by Soundbite’
Risk & Compliance

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."
By David McCann | February 11, 2019
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Executives Must Disclose Stock Hedging
Risk & Compliance

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."
By Vincent Ryan | December 20, 2018
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Why Apple’s Disclosure Changes Are the Right Move
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.
By Jeff Majtyka, Ellipsis, and President | December 4, 2018
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Unlock the Hidden Benefits of Lease Accounting Rules
Risk & Compliance

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.
By Bill Maloney, Udit Sharma, and Patrick Garrett | July 23, 2018
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SEC Unfairly Seen as Scapegoat for IPO Slump
Risk & Compliance

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.
By Thomas Conaghan | October 30, 2017
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Revenue Recognition Disclosure Requirements: A Challenge That Can’t Wait
Management Accounting

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.
By Eric Knachel | April 17, 2017
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FASB Eyes Big Changes in Inventory Disclosure
Working Capital

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.
By David Katz | February 15, 2017
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Supplemental Financial Disclosure: What Stakeholders Really Want
Financial Reporting

Supplemental Financial Disclosure: What Stakeholders Really Want

Hesitation may arise at the thought of providing incremental financial disclosures, but the benefits are clear.
By Phillip Joseph | December 20, 2016
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Sustainability Disclosures Fall Short
Risk & Compliance

Sustainability Disclosures Fall Short

Eighty-one percent of companies divulged some information about material sustainability risks in 2015, but the reports often lacked consistency.
By Sean Allocca | December 7, 2016
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Apollo Global Management Charged with Misleading Investors
Regulation

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.
By Vincent Ryan | August 23, 2016
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FASB Seeks Improved Income Tax Disclosures
Tax

FASB Seeks Improved Income Tax Disclosures

The proposal would require companies to disclose the aggregate of cash, cash equivalents, and marketable securities held by foreign subsidiaries.
By David Katz | July 27, 2016
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Rethinking Disclosure
GAAP and IFRS

Rethinking Disclosure

Encouraged by the SEC, companies are finding new ways to make 10-Ks and other disclosures more relevant and reader-friendly.
By Edward Teach | April 7, 2016
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