Eighty-four companies conducted initial public offerings (IPOs) on the NYSE and Nasdaq during the first quarter of 2022. These companies raised a total of $11.3 billion. Special purpose acquisition companies (SPACs) continued to outpace traditional IPOs, representing about two-thirds of … Continue reading
Going Concern Trends in Eastern Europe
Over the last decade, companies headquartered in Eastern Europe had a going concern rate of 7.2%. Both the Eastern and Southern European regions have higher rates of going concern compared to the Northern and Western regions. In fiscal year 2020, … Continue reading
Going Concern Trends in Southern Europe
Southern European countries have some of the highest rates of going concern opinions in all of Europe. Four countries had going concern rates over 10% during fiscal year 2020. On average, Southern European countries had a going concern rate of … Continue reading
Fourth Annual Cybersecurity Report Released
Audit Analytics released its fourth annual Trends in Cybersecurity Breaches report last week. This report delves into trends in cyber breaches disclosed by public companies since 2011. The analysis, covering 2011 through 2020, examines more than a decade worth of … Continue reading
Going Concern Trends in Western Europe
Public companies headquartered in Western European countries collectively reached their highest rate of going concern opinions (GCOs) during fiscal year (FY) 2019, before falling during FY2020. Western Europe is made up of eight countries: Austria, Belgium, France, Germany, Liechtenstein, Luxembourg, … Continue reading
Comment Letters Continue to Decline During 2021
The number of comment letters issued by the SEC continued to decline during 2021. Comment letters that reference quarterly (10-Q) or annual (10-K) reports fell by 14% during 2021. Comment letters that reference current reports (Form 8-K) fell by 10%. … Continue reading
Going Concern Trends in Northern Europe
The rate of going concern opinions (GCOs) has been rising among northern European companies over the past decade. At the start of the decade, about 2% of companies headquartered in Scandinavian countries received a going concern opinion. GCOs peaked during … Continue reading