Reporting Archive

The ongoing trade war between the US and China is having a negative impact on listed companies in Hong Kong. An increasing number of Hong Kong-listed firms have cited the negative effects of tariffs on their business when issuing profit warnings in the last month, according to regulatory filings. The ongoing and escalating nature of trade tensions between the two major economies has evidently hurt sentiment and appears to have caused companies to restrain fut...

The inclusion of human capital matters in regulatory plans to revamp corporate disclosures is likely to attract attention and require companies to examine how they approach that work, according to Laura Richman, counsel with Mayer Brown. The SEC last week proposed rule amendments that would update the description of business, legal proceedings and risk-factor disclosures that registrants must make un...

Grant Thornton has raised concerns about a plan to exempt smaller companies from a key component of the Sarbanes-Oxley Act reforms, although the change is being welcomed by companies that would avoid the compliance burden. The SEC has proposed amending its accelerated filer and large accelerated filer definitions in an effort to lower compliance costs for certain lower-revenue companies. Specifically, the planned changes would mean companies with less than $100 mn i...

This episode of The Ticker podcast comes to you from the Citadel Securities trading post on the floor of the NYSE.  Companies don’t make money the way they once did. Intangible assets like patents, brands and R&D drive value. Yet you wouldn’t know it reading a standard financial report – which hardly anyone does anymore anyway. The average publicly traded firm has its ...