Weekly Roundup: March 16

This roundup contains a collection of the posts published on the Forum during the week of March 16–22, 2018,

Statement at Open Meeting on Investment Company Liquidity Disclosure

Posted by Michael S. Piwowar, U.S. Securities and Exchange Commission, on Friday, March 16, 2018

Tags: Accounting, Disclosure, Exchange-traded funds, Financial reporting, Investor protection, Liquidity, Mutual funds, Risk management, SEC, Securities regulation, Transparency

Statement on Proposed Amendments to Public Reporting of Fund Liquidity Information

Posted by Kara M. Stein, U.S. Securities and Exchange Commission, on Friday, March 16, 2018

Tags: Accounting, Disclosure, Exchange-traded funds, Financial reporting, Investor protection, Liquidity, Mutual funds, Risk management, SEC, Securities regulation, Transparency

Proposed Amendments to Public Reporting of Fund Liquidity Information

Posted by Hester M. Pierce, U.S. Securities and Exchange Commission, on Saturday, March 17, 2018

Tags: Accounting, Disclosure, Exchange-traded funds, Financial reporting, Investor protection, Liquidity, Mutual funds, Risk management, SEC, Securities regulation, Transparency, Treasury Department

Proposed Amendments to Public Reporting of Fund Liquidity Information

Posted by Robert J. Jackson, Jr., U.S. Securities and Exchange Commission, on Saturday, March 17, 2018

Tags: Disclosure, Fund managers, Information asymmetries, Information environment, Institutional Investors, Investor protection, Liquidity, Mutual funds, Retail investors, Risk management, SEC, Securities regulation, Transparency

Investor Pressure on Firearms Manufacturers

Posted by Courteney Keatinge, Glass, Lewis & Co., on Sunday, March 18, 2018

Tags: Accountability, Boards of Directors, Business judgment rule, Corporate Social Responsibility, ESG, Institutional Investors, No-action letters, Shareholder proposals, Shareholder voting

Do CEO Paycuts Really Work?

Posted by Gerald Lobo (University of Houston), Hariom Manchiraju (Indian School of Business), and Sri S. Sridharan (Northwestern University), on Sunday, March 18, 2018

Tags: Behavioral finance, Boards of Directors, Earnings management, Entrenchment, Equity-based compensation, Executive Compensation, Incentives, Long-Term value, Management, Pay for performance, Say on pay, Short-termism

The Appraisal of AOL, Inc.

Posted by Scott A. Barshay, Paul, Weiss, Rifkind, Wharton & Garrison LLP, on Monday, March 19, 2018

Tags: Bidders, Delaware cases, Delaware law, Due diligence, Fair values, Fairness review, Go-shop, Information asymmetries, Management, Merger litigation, Mergers & acquisitions

A Comparative Perspective on Regulation Versus Litigation in Corporate Law

Posted by Sean J. Griffith (Fordham Law School), Dan Awrey (University of Oxford), and Blanaid Clarke (Trinity College Dublin), on Monday, March 19, 2018

Tags: International governance, Ireland, Legal systems, Merger litigation, Mergers & acquisitions, Securities regulation, Shareholder rights, Shareholder suits, UK