The U.S. Securities and Exchange Commission (SEC) continues to scrutinize adjustments to, and presentation of, non-GAAP financial measures.
Recent SEC enforcement actions for allegedly improper and misleading use of...more
12/6/2024
/ C&DIs ,
Compliance ,
Corporate Fines ,
Criminal Penalties ,
Disclosure Requirements ,
EBITDA ,
Enforcement Actions ,
False Statements ,
Fines ,
Form 10-K ,
Form 10-Q ,
Intangible Fixed Assets ,
Investigations ,
Misleading Statements ,
Non-GAAP Financial Measures ,
Regulation G ,
Securities Act of 1933 ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934
The SEC shortened Schedule 13D and Schedule 13G beneficial ownership reporting deadlines and amended disclosure requirements.
The SEC modified and accelerated the initial filing and amendment deadlines, as well as...more
11/10/2023
/ Beneficial Owner ,
Compliance ,
Deadlines ,
Derivatives ,
Disclosure Requirements ,
EDGAR ,
New Rules ,
Passive Investments ,
Reporting Requirements ,
Schedule 13D ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934 ,
Security-Based Swaps ,
Shareholders
All companies that have securities listed in the United States, including foreign and domestic companies, are required to adopt an executive compensation recoupment (a.k.a. “clawback”) policy by, in most cases, no later than...more
10/6/2023
/ Clawbacks ,
Compensation ,
Executive Orders ,
Foreign Corporations ,
Incentive Compensation ,
Indemnification ,
Nasdaq ,
National Exchange ,
NYSE ,
Proposed Amendments ,
Publicly-Traded Companies ,
Securities ,
Securities and Exchange Commission (SEC) ,
Stock Options
The pandemic’s financial impact adds another layer of complexity to REITs authorizing, declaring and paying dividends under Maryland law.
Maryland REITs must carefully weigh statutory distribution requirements against...more