Earnings Reports

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Distributing Earnings Call Information to the Public Is Fair Use

In Swatch Group Management Services Ltd. v. Bloomberg L.P., the Second Circuit Court of Appeals ruled that the unauthorized distribution of a recording and transcript of a company’s earnings call was allowed as copyright fair...more

"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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