Author Archives: Tarik Samman

AI-Powered (Finance) Scholarship

The Scale and Scope of AI-Generated Research Our study begins by mining over 30,000 potential stock return predictor signals from accounting data. These signals are constructed using various combinations of financial statement items from the COMPUSTAT database, representing a comprehensive universe of accounting-based return predictors. We identify 96 signals that demonstrate robust predictive power for […]

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Delaware Supreme Court Reaffirms High Bar for Proving Control by a Minority Stockholder

Key Takeaways Delaware Supreme Court reaffirms that “the test for actual control by a minority stockholder is not an easy one to satisfy.” Supreme Court makes clear that control by a minority stockholder is “not presumed.” Supreme Court’s decision indicates that a special committee of independent directors, and not the full suite of MFW-procedures, may suffice […]

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What Directors Should Know About the 2025 Proxy Season

Governance is a shared investor priority in an increasingly fractured proxy landscape As companies prepare for the 2025 proxy season, the EY Center for Board Matters has identified key areas of investor focus and shifts in the proxy landscape that could impact proxy voting results and shape engagement this year. These findings are based on […]

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Sustainability and the Corporate Reporting System

My paper explores foundational sustainability reporting concepts, including what corporate sustainability reporting is, what form it should take, what difference it makes and what role ought to be played by reporting standards. The starting point is the Brundtland definition of sustainable development (Brundtland, 1987) and the Sustainable Development Goals (SDGs; UN, 2015). These have two […]

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Delaware Corporate Law: Recent Trends and Developments

On January 28, 2025, Skadden hosted a webinar on recent developments in Delaware corporate law. Skadden partners Howard Ellin (Mergers and Acquisitions/New York), Ed Micheletti (Litigation/Wilmington) and Jenness Parker (Litigation/Wilmington) discussed: Numerous decisions and trends in books and records requests Sale process transactions Controlling stockholder issues Derivative litigation, including Caremark claims and special litigation committee developments Advance […]

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Demonstrating Alignment of CEO Pay and Performance

Introduction Realizable pay (“RP”) is composed of cash compensation paid (e.g., salary, actual bonus awards and payouts of cash-based long-term incentives) and the value of equity awards using the stock price at the end of the assessment period. RP assesses outcome-based compensation and has long been the “gold standard” for demonstrating shareholder aligned pay for […]

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Rethinking Shareholder Contracting: The Design of Corporate Altering Rules

Delaware corporate law has stepped into uncharted territory. The spark came from West Palm Beach Firefighters’ Pension Fund v. Moelis (Del. Ch. 2024), where a shareholder agreement handed near-total veto power to a controlling shareholder, eclipsing the board’s authority. Even among the shareholder agreements adopted by public companies, the Moelis agreement was unusually extreme. The […]

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Takeaways from the Pause on Foreign Corrupt Practices Act Enforcement

On February 10, 2025 President Trump issued an executive order titled “Pausing Foreign Corrupt Practice Act Enforcement to Further American Economic and National Security.” The order directs the DOJ to halt Foreign Corrupt Practices Act (FCPA) investigations and enforcement actions for a 180-day review period. This is the first pause of FCPA enforcement and investigations since the […]

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SEC Staff Reinstates Traditional Approach to Interpreting the Shareholder Proposal Rule

On February 12, 2025, the Division of Corporation Finance (the “Staff”) of the U.S. Securities and Exchange Commission (the “Commission”) published Staff Legal Bulletin No. 14M (“SLB 14M”), which sets forth Staff guidance on shareholder proposals submitted to publicly traded companies under Exchange Act Rule 14a-8. SLB 14M rescinds Staff Legal Bulletin No. 14L (“SLB 14L”) (which was issued in […]

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White Squires, Black Knights, Spin-offs, and Succession: The Four Horsemen of Hedge Fund Activism in 2025

Last year saw global hedge fund activism activity reach record highs, both in the volume of campaigns and the number of new entrants. U.S. activism activity also increased year over year and accounted for nearly half of global activity. With activism now an established investment strategy for delivering returns uncorrelated to the broader equity market, […]

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