Given the current market volatility, public company earnings releases are more important than ever. We have prepared the following presentation providing an overview of the legal requirements for earnings releases and various practice tips.
The presentation covers topics such as: (1) general overview of earnings releases; (2) typical earnings release contents; (3) typical earnings release process; (4) overview of federal securities law considerations; (5) Regulation FD; (6) safe harbor for forward-looking statements; (7) non-GAAP financial measures; (8) Form 8-K disclosure requirements; (9) earnings call considerations; (10) earnings guidance considerations; (11) key performance indicators; and (12) review tips.