Disclosure Research Materiality is in the Eye of the Beholder This notion of materiality leaves the judgment of whether to disclose or not disclose to management and the board of directors, who may not have the same perspective as investors who are managing a portfolio of investments.
Disclosure Research Watch What They Do, Not What They Say - Executive Pay in the Pandemic Many companies are faced with balancing competing responsibilities to various stakeholders. Has executive compensation escaped part of the swathe of corporate cuts?
Disclosure Research Sample SEC Comment Letters on COVID-19 We’re starting to learn more about how the SEC is policing disclosures around the pandemic. These SEC comment letters can show filers what's required to maintain high-quality disclosures in this challenging time.
Disclosure Research Behold the Power of the 10-K The 10-K is a great tool for investors. But why doesn’t the same logic follow in business strategy? Why don’t companies read the 10-Ks of their competitors, vendors, major customers and partners?
