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ling-gwuh ni-gō-tē: the language of business

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What the heck is a broker non-vote?

By Christopher Hewitt

Most stockholders of publicly traded companies beneficially own their shares in these companies in a brokerage account. The broker may be the record holder of these shares, but in many cases that brokerage firm also holds those shares through yet another brokerage firm. In fact, Cede &…

Be careful using non-GAAP financial measures

By Robert Loesch

To better tell the story of their financial performance, many public companies use non-GAAP financial measures in press releases and other investor materials and communications.

Non-GAAP financial measures are numerical measures of a registrant’s historical or future financial performance, financial position or cash flows that either:…

The value of culture

By Jayne Juvan and Robert Loesch

In this issue of CGC In Sight, a publication of the ABA Business Law Section Corporate Governance Committee, the editorial coauthored by Jayne Juvan focuses on the value of culture, particularly in light of the current wave of high profile scandals at public and…

What’s in a name?

By Christopher Hewitt and Jayne Juvan

From the perspective of most business people, many (if not most) attorneys tend to speak in legalese, i.e., the formal and technical language of law that is often…