News & Analysis as of

Publicly-Traded Companies Quarterly Report Disclosure Requirements

BCLP

Here We Go Again - Risk Factors and Other Reminders for Upcoming Quarterly Reports

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In April, companies were faced with addressing the impacts of tariffs and a global trade war, as discussed in our April 8, 2025 post. Companies now find themselves grappling with the need to re-address these issues in light...more

BCLP

Updates and Reminders for Upcoming Quarterly Filings

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As calendar-year companies prepare for upcoming quarterly reports, here are some updates and reminders...more

Dorsey & Whitney LLP

Fifth Circuit Vacates SEC Rules for Share Repurchase Disclosure

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We had previously reported that beginning with the next annual report on Form 10-K, most US-listed issuers would be required to make more extensive disclosures on their share repurchase programs and insider transactions...more

Vinson & Elkins LLP

Vinson & Elkins' Quarterly Securities & ESG Updates - Fall 2023

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Welcome to Vinson & Elkins’ Securities and ESG Updates. Our aim is to provide insights into notable developments in securities reporting and the environmental, social and governance space over the quarter and, where...more

Stinson - Corporate & Securities Law Blog

House Committee Considers Legislation Requiring Disclosure of Political Spending, ES&G Metrics and Diversity

The House Committee on Financial Services is considering legislation on a number of matters that would affect public companies.  ...more

Bass, Berry & Sims PLC

Adjusting for COVID-19 in Non-GAAP Financial Measures: A Survey of 2020 Fourth Quarter Disclosure Practices

Bass, Berry & Sims PLC on

Following up on our prior blog post regarding 2020 first quarter COVID-19 adjustments in connection with the presentation of non-GAAP financial measures, we surveyed 102 S&P 500 companies who presented Adjusted EBITDA in...more

BCLP

Q2 Reporting Trends: Few Jump on EBITDAC Bandwagon

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Based on Q2 reporting to date, few companies opted to present non-GAAP financial measures using the new metric term “EBITDAC” (earnings before interest, tax, depreciation, amortization – and COVID-19). That is not surprising,...more

White & Case LLP

Practical Tips to Prepare for Upcoming Quarterly Disclosures

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As companies close their books on the second quarter and prepare their second quarter disclosures, it is important to assess the continuing impact of COVID-19 on businesses, employees and financial results and provide...more

Jones Day

COVID-19-Related Disclosure Considerations for Upcoming Periodic SEC Reporting

Jones Day on

The ongoing COVID-19 pandemic has resulted in unprecedented and rapidly evolving disruptions to public companies’ businesses, financial condition, and results of operations, as well as broad-based economic dislocation and...more

Stinson - Corporate & Securities Law Blog

Enforcement Action Reveals Misleading Customer Counts

In a settled enforcement action, the SEC resolved allegations related to non-monetary transactions regarding certain Comscore transactions.  The enforcement action also involved disclosures surrounding the number of...more

Mayer Brown Free Writings + Perspectives

SEC Roundtable on Quarterly Disclosures and Short-Termism

The SEC announced an upcoming roundtable (date and details to come) that will focus on the causes of short-termism, including the role of quarterly disclosures. At the end of 2018, the SEC had published a request for comment...more

White & Case LLP

Hard at Work Closing Out an Already Active 2018

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SEC Adopts Hedging Rules, Extends Regulation A to all Public Companies and Solicits Comments on Earnings Releases and Quarterly Reports. SEC Adopts Rules for Public Companies to Use Regulation A - Keeping up with the...more

Mayer Brown Free Writings + Perspectives

Upcoming SEC Open Meeting

The Securities and Exchange Commission announced that it will hold an open meeting on December 19, 2018. Among other things, the Commission will consider a rule requiring disclosure of hedging arrangements entered into by a...more

Skadden, Arps, Slate, Meagher & Flom LLP

SEC Disclosure Trends Related to Brexit and the Trump Administration

The Brexit vote and President Donald Trump’s election and proposed regulatory and other reforms have led to worldwide geopolitical uncertainty. We expect reporting companies will continue to disclose risk factors relating to...more

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