David S. Mitchell
Passive Investing Strategies Do Not Take Account of These Risks.Investors should understand that an index fund tracking a specific emerging market index generally does not directly weight securities on the basis of investor protection limitations or differences in the quality of financial reporting and a...
Passive Investing Strategies Do Not Take Account of These Risks. Investors should understand that an index fund tracking a specific emerging market index generally does not directly weight securities on the basis of investor protection limitations or differences in the quality of financial reporting and ...
specific. Boilerplate disclosures generally are not useful or sufficient in these circumstances.Quality of Financial Information, Requirements and Standards Vary Greatly. Investors and financial professionals should carefully consider the nature and quality of financial information, including financial reporting ...
(i) transactions are executed in accordance with management’s general or specific authorization; (ii) transactions are recorded as necessary to permit preparation of financial statements in conformity with generally accepted accounting principles in the United States (“US GAAP”) and to maintain ...
Passive Investing Strategies Do Not Take Account of These Risks.Investors should understand that an index fund tracking a specific emerging market index generally does not directly weight securities on the basis of investor protection limitations or differences in the quality of financial reporting and ...
(i) transactions are executed in accordance with management’s general or specific authorizations, (ii) transactions are recorded as necessary to permit preparation of financial statements in conformity with the International Financial Reporting Standards and to maintain asset accountability, (iii) access ...
(i) as limited by applicable bankruptcy, insolvency, reorganization, moratorium and other laws of general application affecting enforcement of creditors’ rights generally, and (ii) as limited by laws relating to the availability of specific performance, injunctive relief or other equitable remedies...
While the SEC continues to hold a broader mandate, overseeing the entirety of the securities markets and ensuring fair treatment for investors, FINRA focuses on regulating the specific activities of brokerage firms and registered representatives. The SEC's oversight of corporate finance, economic analys...
In recent years, the division's operations have shifted with technological changes, regulatory changes, new federal legislation, and landmark court decisions. Most notably, a June 2024 Supreme Court ruling in SEC v. Jarkesy restricted how the division can pursue specific enforcement actions. Below,...