Inside Scoop

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The Joy of the “Berkeley Forum on Corporate Governance”

It’s not just because my oldest son attended Berkeley for school (known as “Cal”), but I legitimately believe that the “Berkeley Forum on Corporate Governance” is one of the finest governance events of the year. It’s practical – and the networking is unique with many directors attending. The event is held in San Francisco and virtually. This year’s event on October 13th and 14th continues …

A Dozen Things In-House Practitioners Are Saying About How AI Impacts Disclosure Practices

Over the past month, I’ve shared 48 anecdotes from in-house practitioners about how they’re using AI in their practice. Now I’ve started to ask in-house folks the question of “How much do you think AI will impact disclosure practices (including all the diligence leading up to making disclosure)?” Here are the first dozen responses that I have received: 1. “I think the impact will be …

How Institutional Investors Are Using AI for Investment Decisions

Check out this survey – from “The Center for Audit Quality” and KRC Research – about how institutional investors are using AI to conduct research for investment decisions. Note that the survey focused just on investment decisions; not on voting decisions. Here are 10 things we learned from the survey: 1.  AI Is Now Mainstream in Investment Research – 68% of institutional investors report extensive …

First Companies Indicate They Would Go “Semi-Annual”

With comment letters pouring into the SEC in response to the SEC’s proposal to allow companies to voluntary move to semi-annual reporting from quarterly, we have the first company that has specifically indicated it would move to semi-annual reporting if the SEC adopts rules permitting so – although the company would continue its practice of issuing quarterly earnings releases including continuing its accounting close processes …