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Features
The SEC's Division of Corporation Finance continues to provide comments to issuers about non-GAAP financial measures, and the SEC's Division of Enforcement continues to investigate the accuracy of such non-GAAP metrics and, when necessary, will enforce charges against a company for providing misleading non-GAAP financial measures.
Features
It is imperative that every organization acknowledges and takes seriously the potential harm that can be caused by insiders who misuse AI as a weapon for personal gain or to settle scores.
Features
This article analyzes the Second Circuit's decision, which rejected the defense's arguments for narrowing the definition of "corruptly" and a "thing of value" in the context of Section 215(a)(2).
Features
This article identifies certain information asymmetries in the SEC's beneficial ownership reporting rules, discusses the extent to which those information asymmetries are addressed (or not) under the SEC's recent rule amendments, and considers whether additional rule amendments or SEC guidance continue to be necessary.
Features
Artificial intelligence could drive greater efficiency and lower costs in the finance sector but U.S. Securities and Exchange Commission Chair Gary Gensler warned last month about companies potentially making false claims about using the technology, a nefarious practice known as "AI washing."
Features
In a case that could either stem or unleash a tide of investor lawsuits, the Supreme Court searched for a narrow way to rule that might still be of some value to the securities bar.
Features
A recent decision from the U.S. District Court for the Southern District of Florida illustrates a benefit of utilizing a written joint defense agreement properly tailored to limit future conflicts, rather than relying on the oral agreements that are common among many practitioners.
Features
Today, internal investigations have taken on added complexity given the government's current emphasis on voluntary disclosures, the increased vigor of social justice movements, the 24/7 news cycle, and other heightened risks that often require companies to respond quickly to an unexpected event or potential crisis. To help companies navigate these complexities and best address such situations, the following strategies should be considered.
Features
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
Features
SEC settlements often lack explanation as to how the civil monetary penalties were calculated per the statutory framework or why such penalties were appropriate under the circumstances. This lack of transparency tends to create market confusion and may frustrate certain behavior the SEC seeks to encourage, namely self-reporting.
