HeyJaredOlga Usvyatsky
- Indexed articles, last 90 days
- 5
- Latest publication
- Sep 14, 2026
- Outlet visibility, for natlawreview.com
- Top 1M sites
- Earliest in this view
- Jul 8, 2026
Latest articles
Red Flags in Amended Annual Reports - Quarterly Update #11 (opens the original)
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Amended annual reports deserve investors’ attention because they often deliver bad news. Businesses frequently submit revised annual 10-K reports to make technical changes, such as filing proxy information or correcting minor typos. These amendments are typically routine and hold little significance for investors. Nevertheless, some amended reports convey adverse developments, such as uncovering inaccuracies in previously submitted financial statements or reporting deficiencies in internal contr
Big Tech’s AI Commitments: Factors to Consider (opens the original)
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A recent Wall Street Journal analysis, “Why Big Tech’s AI Spending Is $3 Trillion Higher Than It Seems”, estimates that the AI investment boom includes roughly $3 trillion in spending and contractual commitments beyond what's currently visible on corporate balance sheets. The centerpiece of the WSJ article is an iceberg visualization: AI spending already recognized on company balance sheets appears above the waterline, while trillions of dollars in leases and purchase commitments not yet recorde
SEC Compensation Recovery Rule: Restatements and Related Clawbacks, Quarterly Update # 6 (opens the original)
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A quarterly review of compliance trends, SEC comment letters, and the complexities of recovery analysis SEC Rule 10D-1 – often referred to as the compensation clawback rule — requires public companies to adopt policies to recover excess incentive compensation that was paid to current or former executives because it was based on metrics that were later restated. Created under the Dodd-Frank Act, the rule aims to reinforce accountability by requiring the recoupment of bonus or performance-based co
The SEC's Review of SpaceX: What the SEC Comment Letters Reveal (opens the original)
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In our May 27, 2026, analysis, Francine McKenna and I compared SpaceX's confidential draft registration statement (DRS) with the later public prospectus on Form S-1 to identify disclosure revisions that appeared likely to have been prompted by the SEC's confidential review. At the time, however, those conclusions were necessarily conjectural because the SEC comment letters remained confidential. While some disclosure changes strongly suggested SEC involvement, others could have reflected the com
Free Cash Flow Under the Microscope (opens the original)
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Evidence from 238 non-GAAP cash flow metrics and 562 reconciling adjustments reveals where S&P 500 companies diverge in their free cash flow presentations. Free cash flow (FCF) is one of the most closely watched non-GAAP metrics, particularly as investors focus on the enormous capital spending required for AI infrastructure. Yet FCF is not defined under GAAP, and companies do not necessarily calculate it the same way. SEC C&DIs observe that free cash flow is “typically calculated” as GAAP cash f
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