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Public companies have been asking a critical question since tariffs started reshaping their cost structures, which has largely gone unanswered: how are we supposed to account for all of this? Fortunately, they just received the closest thing yet to an official answer.

At PLI’s SEC Speaks conference, the agency’s bean counters took up the subject right as first-quarter ...


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The AI industry spent years assuring everyone that its most valuable assets were safely behind walls. Last month, two incidents in five days challenged that assumption.

A supply chain attack ...


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The Securities and Exchange Commission has spent the better part of a year scaling back its enforcement function. There are fewer cases,


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Corporate leaders may recall a time before Russia’s attack on Ukraine, when they didn’t have to worry so much about news from overseas––a time when global political and economic instability did not so persistently affect their businesses. Beginning with the ‘Liberation Day’ tariffs introduced by the Trump administration last spring (though it feels much longer ago), trade dis...


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Under Chairman Paul Atkins’ SEC, deregulation is starting to feel like the dessert menu offered after a satisfying meal. Public companies must be tempted by the offerings; at the same time, they may be thinking to themselves: “I couldn’t possibly.”

To wit: at a Washington conference last week, Atkins


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