Bausch Health, a Canada-based drug maker formerly named Valeant Pharmaceuticals, will pay a $45 million civil penalty to resolve a legacy investigation by the Securities and Exchange Commission for improper revenue recognition and misleading disclosures in SEC filings and earnings presentations. Three former executives also have been charged.

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Jaclyn Jaeger is a freelance contributor to Compliance Week after working for the company for 15 years. She writes on a wide variety of topics, including ethics and compliance, risk management, legal,...