News & Analysis as of

Disclosure Requirements Earnings Reports

Morrison & Foerster LLP

The SEC Continues To Scrutinize Earnings Management Through Its EPS Initiative

On August 24, 2021, the SEC announced a settled enforcement action against Pennsylvania-based Healthcare Services Group, Inc. (HCSG) and its former CFO for accounting and disclosure violations that resulted in the company...more

Stinson - Corporate & Securities Law Blog

SEC Charges Ex-CEO with Aiding and Abetting Company’s Financial Reporting and Disclosure Violations

The SEC charged former Hertz CEO and Chairman Mark Frissora with aiding and abetting the company in its filing of inaccurate financial statements and disclosures....more

Akin Gump Strauss Hauer & Feld LLP

COVID-19 Update: Key Questions to Consider in Preparing Your Q1 2020 Form 10-Q and Earnings Release

Public companies are considering key questions as they prepare first quarter 2020 disclosures in the COVID-19 era. In light of the April 8, 2020 joint public statement issued by the Chairman of the Securities and Exchange...more

Ballard Spahr LLP

SEC Chairman and Division of Corporation Finance Director Release Public Statement on COVID-19 Impact Disclosure in Earnings...

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On April 8, 2020, Jay Clayton, Chairman of the Securities and Exchange Commission (Commission), and William Hinman, Director of the Commission’s Division of Corporation Finance, released an unusual public statement addressing...more

K&L Gates LLP

COVID-19: SEC Advises Companies Preparing for Earnings Communications Amidst the COVID-19 Pandemic

K&L Gates LLP on

Last week, the chairman of the Securities and Exchange Commission (the “SEC”) and the director of the SEC’s Division of Corporation Finance issued a joint statement urging public companies to be transparent and thorough in...more

Mayer Brown Free Writings + Perspectives

SEC Guidance in Relation to Upcoming Earnings Releases

In a joint statement, the Chair of the Securities and Exchange Commission, Jay Clayton, and the Director of the SEC’s Division of Corporation Finance, William Hinman, exhorted public companies to provide, in connection with...more

Morrison & Foerster LLP

Guidance For Public Companies On Signatures And Disclosure Considerations In Light Of COVID-19

On March 24, 2020, the staff of the Division of Corporation Finance, the Division of Investment Management, and the Division of Trading and Markets (together, the “Staff”) published Staff Statement Regarding Rule 302(b) of...more

Mayer Brown Free Writings + Perspectives

SEC Roundtable on Quarterly Disclosures and Short-Termism

The SEC announced an upcoming roundtable (date and details to come) that will focus on the causes of short-termism, including the role of quarterly disclosures. At the end of 2018, the SEC had published a request for comment...more

White & Case LLP

Hard at Work Closing Out an Already Active 2018

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SEC Adopts Hedging Rules, Extends Regulation A to all Public Companies and Solicits Comments on Earnings Releases and Quarterly Reports. SEC Adopts Rules for Public Companies to Use Regulation A - Keeping up with the...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Requests Public Comment on Earnings Releases and Quarterly Reports

On December 18, 2018, the Securities and Exchange Commission (SEC) issued a concept release requesting comments on the nature, content and timing of earnings releases and quarterly reports made by reporting companies.1 In...more

Robins Kaplan LLP

Your Daily Dose of Financial News

Robins Kaplan LLP on

Soooooo . . . about that whole Brexit thing. A UK High Court has ruled that Britain’s EU withdrawal cannot move forward without the approval of Parliament, setting off more uncertainty and what’s expected to be a series of...more

Dorsey & Whitney LLP

Initial Thoughts on Brexit for US Reporting Companies

Dorsey & Whitney LLP on

Britain’s vote to exit the European Union (Brexit), is an alarm here, there and everywhere, of solidifying popular and national anxiety, of a conviction that free trade and globalization are not tides that lift all boats,...more

Pillsbury - Internet & Social Media Law Blog

Twitter and the (Alleged) $10 Million Tweet

As social media companies and businesses rely more heavily on their social media platforms to make important company announcements, state law claims asserting negligent misrepresentation or failure to adequately disclose...more

Skadden, Arps, Slate, Meagher & Flom LLP

"Ad Hoc Guidance Requirements Unaffected by the Amended EU Transparency Directive Background"

Background - In the wake of the current financial crisis, predicting earnings is challenging. The media is flooded with profit warnings. Boards throughout Europe are faced with a difficult question: Must a company post...more

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