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As noted in @Sarah Abrams’s recent guest post (here), President Trump last week proposed in a social media post changing the periodic reporting requirements for public companies from quarterly to semi-annual. Based on a separate interview of SEC Chair Paul Atkins published last week, it appears that the agency is prepared to move forward quickly with this proposal. We can expect to hear a lot of debate in the coming days about whether the proposed changed reporting requirements are a good idea. The Wall Street Journal had an interesting article on Saturday about the proposed change, clearly coming down on the side that the proposed change is not a good idea. As discussed below, the article also had some interesting information and comparisons that will add to the discussion about the proposal.Continue Reading All the Problems with Eliminating Quarterly Reporting

Sarah Abrams

In a social media post earlier this week, President Trump proposed eliminating quarterly reporting for public companies. In the following guest post, Sarah Abrams, Head of Claims Baleen Specialty, a division of Bowhead Specialty, takes a look at the President’s proposal and considers its prospects and potential implications. I would like to thank…

Since OpenAI launched ChatGPT in November 2022, the race to capitalize on emerging artificial intelligence (AI) technologies has super-charged the financial markets. The stock prices of AI-associated companies, such as Nvidia and Super Micro Computer, have soared. Several AI-related companies  — such as, for example, Astera Labs and Rubrik — have recently successfully completed IPOs, so much so that that the long-moribund market for IPOs is showing definite signs of life. Other AI companies – including for example, Zapata and MultiplAI Health Ltd. — recently became public through mergers with SPACs.

With the consuming interest in AI in the financial markets, many companies want to try to catch some of the lightning for themselves. However, what the companies say about AI, their AI prospects, and their AI risks could have significant consequences for the companies’ corporate and securities litigation risks, as well as their risks of regulatory scrutiny.Continue Reading AI, Risk, and Public Company Disclosures

John Reed Stark

As I noted in a post at the time, on February 20, 2018, the SEC issued its guidance for cybersecurity-related disclosures. In the following guest post, John Reed Stark, President of John Reed Stark Consulting and former Chief of the SEC’s Office of Internet Enforcement, has pulled together of list of 12 takeaways for corporate officials from the SEC’s guidance. I would like to thank John for his willingness to allow me to publish his article as a guest post on this site. I welcome guest post submissions from responsible authors on topics of interest to this blog’s readers. Please contact me directly if you would like to submit a guest post. Here is John’s article.
Continue Reading Guest Post: A Dozen C-Suite Takeaways from the 2018 SEC Cyber-Disclosure Guidance