Disclosure Trends - Wilson Sonsini’s second annual “Silicon Valley 150 Risk Factor Trends Report” presents the results of its analysis of the risk factor disclosure practices of 120 of Silicon Valley’s largest 150 companies based on Form 10-K filings through May 31, 2021. Coverage includes the number of risk factors and number of pages of risk factors; use and number of risk factor headings; general risk factors (use of heading and number of risks); use and location of summary risk factor disclosure, and use of headings within the summary; and Form 10-Q risk factor disclosure practices. Results are summarized by years since IPO, annual sales, and industry (Technology | Manufacturing | Life Sciences | Trade & Services).
Pandemic Recovery Risk Factor Considerations - Among the many topics of interest in Kirkland & Ellis’s “Market Update” are suggested risk factor considerations relating to companies’ post-pandemic recovery (page 43). Risk factor considerations include the permanence of post-recovery developments, including factors relating to changes in customer composition and demand, and personnel and supply chain impacts.
Access additional resources on our Financial Reporting page »Risk Factors.
This post first appeared in the weekly Society Alert!