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9 Sep 2022, 2:48 am
Scott Lay of Last Minstrel  v. [read post]
8 Sep 2022, 9:01 pm by Gary Gensler
Joseph Kennedy, the first Chairman of the SEC, had a saying: “No honest business need fear the SEC. [read post]
8 Sep 2022, 4:20 pm by Alexandre Daoust
La cour fédérale avait déjà jugé, il y a plus de 10 ans, dans l’affaire [Canada] v. [read post]
8 Sep 2022, 3:34 pm by Gregory Schick
The Final Rules add a new section (v) to Item 402 of Regulation S-K that require certain public reporting companies to describe the relationship between the executive compensation actually paid by the company to its NEOs and the financial performance of the company over a specified time horizon and to disclose each of the following in a prescribed tabular format. [read post]
7 Sep 2022, 9:01 pm by Paul Munter
One of the recent central themes of the Office of the Chief Accountant[1] has been that high-quality audits are foundational to the trust that underlies capital markets.[2] High-quality audits protect investors, instill shareholder confidence in the quality of the financial information, and enable public companies to raise capital efficiently.[3] The investor protection afforded by high-quality audits is as important to U.S. investors in foreign companies that participate in the U.S. capital markets… [read post]
7 Sep 2022, 5:23 am by Eugene Volokh
The Court articulated the modern extraterritoriality test in two alcohol price-affirmation cases in the 1980s.[14] Brown-Forman Distillers Corp. v. [read post]