Cooley M&A

JANUARY 9, 2023

The two-day event featured panel discussions on a range of topics, including emerging trends in M&A and capital markets, Delaware corporate jurisprudence, key boardroom strategy and governance best practices. Cooley partners Jamie Leigh and Steve Tonsfeldt co-hosted the event with professor Stavros Gadinis of Berkeley Law.

Marketability 52

Marketability 52

Musings on Markets

JANUARY 28, 2024

That said, and notwithstanding decades of research and debate on the topic, there are still wide differences in how risk is defined and measured. In 2023, energy companies have the most volatile earnings (net income and operating income) and real estate companies have the most onerous debt loads. What is risk?

Risk Premium 93

Risk Premium Beta Start-ups Equity 93

RNC

AUGUST 22, 2023

Moreover, market conditions can be volatile adding another layer of complexity to the forecasting process. The volatility of the market can cause fluctuations in valuation, which makes it quite challenging to assess the value of a company. Startups have limited financial data making it tough to make precise predictions.

Discounted Cash Flow 52

Discounted Cash Flow Equity Equity Financing Business Valuation 52

RNC

AUGUST 15, 2023

Moreover, market conditions can be volatile adding another layer of complexity to the forecasting process. The volatility of the market can cause fluctuations in valuation, which makes it quite challenging to assess the value of a company. Startups have limited financial data making it tough to make precise predictions.

Equity 52

Equity Discounted Cash Flow Equity Financing Business Valuation 52

Audit Board

FEBRUARY 8, 2023

This uncertainty and lack of confidence leave them inclined to keep their heads down, avoid the topic — and miss critical opportunities for monitoring and responding to risk. Risks are emerging and changing with ever greater velocity and volatility. This is no time to keep our heads down.

Start-ups 59

Start-ups Technology Compliance 59

ThomsonReuters

MAY 19, 2021

With these volatile changes affecting both the economy and how entities conduct their business and with the impending implementation of the new leases standard for private companies, many are asking, “How should we account for lease modifications under ASC 842?”. The post How should I account for lease modifications under ASC 842?

Finance 98

Finance 98

ThomsonReuters

JANUARY 3, 2022

The SEC warned in CF Disclosure Guidance: Topic No. In the Topic 9A Guidance, for example, SEC Staff noted that?many Supply-chain finance is nothing new; it’s been?around around for decades. We saw an uptick in its use after the 2008 financial crisis.

Finance 98

Finance Compliance Banking 98

Brian DeChesare

DECEMBER 21, 2022

But let’s start with my favorite topic: “ranking” banks, schools, and maybe a TV series or three. A: The simple answer is that it helps certain hedge funds that trade based on volatility, inflation, or commodities, such as global macro funds. And most of the core topics have been covered to death. Is there anything new to say?

Banking 80

Banking Start-ups Finance EBITDA 80

Audit Board

JUNE 3, 2022

ESG is a hot topic and the top ESG issues in 2022 include the following four categories: . #1: Whether stakeholders are concerned about the volatility of war or human-rights issues in various parts of the world, international conflict can exacerbate markets and make stakeholders wary of investing in a company’s assets.

Compliance 98

Compliance Start-ups Equity Finance 98

Reynolds Holding

JUNE 18, 2023

Most important, is the model proficient at creating focused summaries for investors interested in a particular topic, such as ESG activities or firms’ risk exposure? Additionally, we find that the relative length of different risk summaries can help explain firms’ abnormal return volatility surrounding the information disclosure.

Marketability 64

Marketability Technology Finance 64

Audit Board

OCTOBER 16, 2022

Increasing risk velocity and volatility converged in 2022 to create unprecedented risk bedlam. I have written about this topic frequently, first raising it as an imperative in 2015. But this is no time to dwell on what happened this past year. Instead, it’s time to think about what you can do to start fresh in 2023. Hindsight is easy.

Compliance 52

Compliance Start-ups 52

Musings on Markets

MAY 6, 2022

In most time periods, those recalibrations and resets tend to be small and in both directions, resulting in the ups and downs that pass for normal volatility. Since 2020, though, inflation has become a key story line in almost every post that I write about the overall market, and I have had multiple posts just on the topic.

Risk Premium 92

Risk Premium Treasury Start-ups Equity 92

Harvard Corporate Governance

AUGUST 21, 2023

Board members also emphasize that director education is critical to help ensure that the board as a whole is up to speed on the topic. The HCM proposal could include detailed quantitative and qualitative disclosures on workforce-related topics like diversity, turnover, compensation and benefits, and training.

Compliance 189

Compliance Technology Start-ups Specific Risk 189

ThomsonReuters

NOVEMBER 11, 2020

The first and most important topic to address is going concern and liquidity. With many inputs being highly volatile and difficult to predict, determining whether goodwill is impaired is not easy. Going concern and liquidity. Basically, this is an evaluation of your company’s chance of survival. Revenue recognition.

Discounted Cash Flow 52

Discounted Cash Flow Technology Dividends Market Capitalization 52

Audit Board

APRIL 7, 2022

As the importance of risk management continues to grow in a volatile risk environment, organizations are seeking to examine risk metrics from their key risk indicators (KRIs) to gain insights into top risks and forecast future risks. Federal Reserve or regulators around the world — and how do we manage that risk?

Start-ups 98

Start-ups Compliance Banking Technology 98

Reynolds Holding

OCTOBER 1, 2023

Answer: In accordance with FASB ASC Topic 718, the effect of a market condition should be reflected in the fair value of share-based awards with such a condition. The fair value of stock awards and option awards must be computed using a methodology and assumptions consistent with FASB ASC Topic 718. September 27, 2023] Question 128D.15

Compliance 40

Compliance Equity Marketability Corporate Finance 40

ThomsonReuters

JUNE 15, 2021

This introduces volatility into earnings. Topic 280, Segment Reportin g , is a topic target private companies have to mindful of because the rules are unique to public companies. If the warrants are liability classified then they need to be accounted for at fair value, which includes numerous subjective assumptions.

Risk-free Rate 64

Risk-free Rate Equity Start-ups Book Value 64

Musings on Markets

MAY 20, 2022

In general, higher and more volatile inflation has negative effects on all financial assets, from stocks to corporate bonds to treasury bonds, and neutral to positive effects on gold, collectibles and real assets.

Price to Book 96

Price to Book Dividends Beta Equity 96

ThomsonReuters

AUGUST 2, 2021

This SPAC boom has undoubtedly caught the attention of the SEC, with Staff in the Division of Corporation Finance issuing CF Disclosure Guidance: Topic No. FASB ASC Topics 480,? In contrast, fewer than 100 IPOs listed in the same time frame. Warrants are covered under?FASB Distinguishing Liabilities from Equity , and?815,?

Corporate Finance 52

Corporate Finance Equity Finance Compliance 52

Valutico

FEBRUARY 8, 2022

We have received many questions from our clients and partners on this topic in recent months. For this, it is essential to define a purpose for the valuation and to estimate how much the volatility should influence the valuation. . Monthly Blogpost – Valutico | January 2022.

Business Valuation 40

Business Valuation Marketability 40

Reynolds Holding

DECEMBER 10, 2023

Share prices move over time and the amount that they move is called share price volatility. The level of a share’s volatility has a direct relationship with how much risk the share price has of moving within a given timeframe. As the share price rises and falls, a constant value spent will buy a variable number of shares.

Dividends 45

Dividends Total Shareholder Return Corporate Finance Finance 45

Audit Board

MAY 9, 2023

For a deeper dive into the topic, download the full report, Navigating Geopolitical Risk: Building Resilience Demands Collaboration in a Challenging World , for ideas, approaches, and practical tips to help you support your organisation in navigating geopolitical uncertainty.

Start-ups 52

Start-ups Finance Marketability 52

IVSC

NOVEMBER 30, 2022

With a market trend toward increased volatility, reducing sources of error, or risk of error in valuations, is essential. When it comes to our events, we select industry experts on topics of interest in finance and fintech, and our industry experts are women. ” The biggest constant in this market is change.

Start-ups 130

Start-ups Marketability Finance Banking 130

Cooley M&A

DECEMBER 14, 2020

The group covered a wide range of topics during the 90-minute session, including three key themes highlighted below. Market volatility, a low interest rate environment and disillusionment with the IPO process, have made SPACs an attractive alternative for private companies looking to go public in recent months.

Private Equity Firm 52

Private Equity Firm Equity Marketability Banking 52

Reynolds Holding

JANUARY 10, 2023

Outside of greenwashing, ESG litigation more broadly is expected to continue to gather pace; [3] issues relating to human rights in supply chains and climate matters and the sustainability, circularity, or “greenness” of a company’s products or services are likely to be among the most popular topics of contention.

Start-ups 56

Start-ups Marketability Banking Finance 56

Reynolds Holding

JULY 23, 2023

The three most frequent topics addressed are revenues, segment reporting, and non-GAAP/KPIs. Our manual examination of the conference call comment letters allows us to provide other descriptive details about the subject and format of conference call disclosures targeted by the SEC.

Compliance 52

Compliance Corporate Finance Marketability Finance 52

Value Scope

JANUARY 13, 2021

The oral arguments made last September really pointed out how so many previous decisions on these topics conflict and/or leave open significant issues. ValueScope considers and models a wide range of issues when we deliver this type of work: Commodity Price Volatility. This case is a very significant case. Technology. Regulation.

Fair Market Value 130

Fair Market Value Discounted Cash Flow Treasury Marketability 130

Audit Board

MARCH 31, 2022

Expectations for the internal audit profession are on the rise as risk velocity and volatility are creating a seemingly endless string of surprises for organizations. Richard Chambers: Trent, you’ve had a lot of interesting experiences helping organizations drive transformational change through analytics. Would you agree with that?

Marketability 52

Marketability 52

Reynolds Holding

MAY 18, 2022

In recent years, we’ve seen as much — whether the market events of March 2020, the meme stock-related volatility in early 2021, the speculative crypto markets, the boom of special purpose acquisition companies (SPACs), or the collapse of Archegos Capital Management, which we recently charged with fraud and market manipulation.

Marketability 59

Marketability Finance Corporate Finance Technology 59

Reynolds Holding

APRIL 20, 2022

Boards should: Maintain a working partnership with the CEO and management and serve as a resource for management in charting the appropriate course for the corporation; Set the “tone at the top” to create a corporate culture that not only gives priority to ethical standards, professionalism, integrity and compliance in setting and implementing both (..)

Compliance 53

Compliance Technology Finance Marketability 53

Value Scope

JANUARY 13, 2021

The oral arguments made last September really pointed out how so many previous decisions on these topics conflict and/or leave open significant issues. (I know, the Supreme Court is not going to give us the answer to this question!) This case is a very significant case. It is a price-taker business.

Fair Market Value 100

Fair Market Value Discounted Cash Flow Treasury Marketability 100

Audit Board

SEPTEMBER 7, 2023

The IIA updated the model in 2020 , citing the reality that organizations are “operating in an increasingly uncertain, complex, interconnected, and volatile world” with “multiple stakeholders with diverse, changeable, and sometimes competing interests” — exactly the situation with ESG. Managing and monitoring issues and ensuring follow-up.

Compliance 52

Compliance Start-ups Specific Risk Marketability 52

Musings on Markets

JANUARY 12, 2021

For a class to resonate and be remembered, it has to be more than a collection of topics, and with each of my classes there is a core narrative that animates and connects the class sessions. And as always, I invite you come along for the ride. What I teach.

Corporate Finance 52

Corporate Finance Start-ups Finance Marketability 52

Value Scope

AUGUST 11, 2020

Second, they are very volatile. Petroleum economics is a big, complex topic, and beyond the scope of this short article. Volatility. Commodities, including oil and gas, are far more volatile than other asset classes like fixed-income and equities. Natural gas volatility has been even worse, although less so lately.

Marketability 130

Marketability Treasury Equity Compliance 130

Audit Board

JANUARY 12, 2023

Topics like risk treatment options may not be as useful for such groups. AuditBoard’s CrossComply solution is designed to enable organizations to conduct cybersecurity risk assessments and effectively manage cybersecurity risk in today’s volatile risk landscape. Managing Cybersecurity Risk in CrossComply.

Compliance 97

Compliance Start-ups Asset-based Approach Specific Risk 97

Harvard Corporate Governance

NOVEMBER 21, 2022

Market Conditions : Changes in global economic conditions, including volatile equity capital markets, may adversely affect a company’s business, revenues, and earnings. I. Ten Key Developments to Consider when Updating Annual Report Risk Factor Disclosures. Public Companies.” ” (go back).

Technology 246

Technology Marketability Compliance Finance 246

Audit Board

APRIL 6, 2023

it helps their organisations adopt a mindset of being agile and adaptable, and thereby build resilience to tackle a range of risks in a volatile and unpredictable world. When risk and internal audit professionals ask questions along the lines of ‘what if?’, ‘so what?’ and then ‘now what?’,

Banking 52

Banking 52