All Smaller Public Companies articles

  • Article

    SEC focus on creating IPOs has hurdles to overcome


    The SEC, through its new chairman, Jay Clayton, is looking to spark capital formation and new public offerings. Are its incentives enough?

  • Blog

    SEC proposes changes for smaller reporting companies


    The Securities and Exchange Commission has proposed increasing the financial thresholds that define “smaller reporting companies," a move that would expand the number of companies that qualify for the scaled disclosures provided in Regulation S-K and Regulation S-X.

  • Blog

    Argument for Small-Company Compliance Exemptions


    Image: Smaller public companies regularly lament that the costs of regulatory compliance are disproportionately large for them and serve little useful purpose for their investors. Sometimes those complaints aren’t worth more than a good eyeroll—but sometimes they have merit. This week, Editor Matt Kelly tells the tale of yet another ...

  • Blog

    Houses Passes XBRL Exemption as Survey Reveals Costs


    The House of Representatives passed legislation that includes an exemption for 60 percent of all public companies from the SEC requirement to submit interactive financial statement data using XBRL. Meanwhile, an American Institute of Certified Public Accountants and XBRL U.S. study showed that nearly 75 percent of the smallest public ...