News & Insights

Reading Travel + Leisure’s Loan Loss Ratio Against the SEC’s Complaint

Optimum’s Rate Reconciliation Treated a Franchise Impairment the Way It Treated Goodwill

The SEC Would Stop Asking Whether a Private Fund’s Auditor Is Subject to PCAOB Inspection

The Repurchase Safe Harbor and a Trading Day That Begins the Night Before

Overnight Exchange Trading Is Set to Begin December 6, and the Disclosure Rules Still Assume a Close

When a Shareholder Proposal Is Left Off the Proxy Card

Anebulo’s Reverse Split Was Optional From the Start

What Carter’s Cost of Goods Sold Did Not Contain

The Unrecognized Holder: How Stacked Special Purpose Vehicles Sold Pre-IPO Exposure That Issuers Never Agreed to Recognize

and What Institutional Investors Must Demand Before They Wire the Next Subscription

The Jurisdiction Trade: How the Migration From Delaware Rewrote the Shareholder’s Right to Inspect, to Sue, and to Propose

and What Institutional Investors Must Demand Before the Next Reincorporation Vote

The Unpublished Grade: How Private Letter Ratings Came to Certify Insurers’ Trillion-Dollar Private Credit Expansion

and What Institutional Investors Must Demand Before They Trust the Next Investment-Grade Label

The Leveraged Opinion: How Private Equity Bought Its Way Into the Audit Profession

and What Institutional Investors Must Demand Before They Rely on the Next Clean Audit Report