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Financial Reporting Price Manipulation

BCLP

SEC Tightens Accounting for “Spring-Loaded” Equity Awards

BCLP on

Spring-loading - awarding equity awards before announcing material good news - was in the headlines 15 years ago but still surfaces on occasion, notably when in July 2020 Kodak made large grants to executives the day before a...more

Allen Matkins

Rounding Numbers; Let Me Count The Ways

Allen Matkins on

Last week, Dave Michaels at The Wall Street Journal reported that the Securities and Exchange Commission was looking into whether companies were improperly rounding up their earnings per share to the next highest cent. The...more

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