Practical Analysis

I just blogged about 9 things you should know about the 50 year history behind the “Corporation Finance Interpretations,” formerly known as the “Compliance and Disclosure Interpretations” – so that the “CDIs” are now known as the “CFIs.” Below is…
Even though we only have a proposal – and not a final rule – from the SEC about optional semi-annual reporting, many companies are already weighing the pros and cons of moving from quarterly to semi-annual reporting. Here are 10…
I continue to receive reactions to this new paper from Glass Lewis entitled “AI and the Fiduciary Test: A Guide for Institutional Investors in Evaluating AI Proxy Voting Solutions” – and I received a number of reactions to the last…
As part of our blog series based on this great panel – featuring WilmerHale’s Lily Brown and Edward Jones’ Keir Gumbs – here’s a blog that addresses the question of: “How much do you think about design when you draft?…
Last week, I blogged about this new paper from Glass Lewis entitled “AI and the Fiduciary Test: A Guide for Institutional Investors in Evaluating AI Proxy Voting Solutions” and I received a number of reactions. One response is this one…
Are you building AI into your disclosure processes? This is a question you should be asking yourself in this new year. As noted in this Workiva report entitled “2026 Predictions for Finance, Risk, and Sustainability,” a company noted it cut…

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More on “What’s the Historical Background of the CFIs?”
Should You Choose Semi-Annual or Quarterly Reporting? Top 10 Considerations
Even More on “How Investors Should Evaluate AI Proxy Voting Solutions”
How to Consider the Design of Your Disclosures
More on “How Investors Should Evaluate AI Proxy Voting Solutions”
“Are you building AI into your disclosure processes?”