Topic
Materiality
117 published works
Cleary M&A and Corporate Governance Watch
The Materiality Debate and ESG Disclosure: Investors May Have the Last Word
By David Lopez, Jared Gerber, Jonathan R. Povilonis
In 2021, investors and regulators continued to focus on the scope and quality of public company disclosure of environmental, social and governance information.
Inside the False Claims Act
FCA Lawsuit Against Walgreens Dismissed Because Government Fails to Plead Materiality
By Dante Lizza, Lisa Rivera, Shannon Wiley
On December 2, the U.S. District Court for the Western District of Virginia granted a motion to dismiss a False Claims Act (FCA) lawsuit brought by the United States and…
Drug & Device Law
SDNY Dismisses False Claims Act Complaint Challenging FDA Approval of Manufacturing Plant
The defense response to so many plaintiff allegations amounts to: so what? What difference did the complained of conduct make? Think of medical causation. Or think of warning causation in…
White Collar Crime Prof Blog
Man Bites Dog. Hell Freezes Over. Third Circuit Reverses Section 1001 Conviction Based on Government’s Failure to Prove Materiality.
Need I say more? It is a truism that materiality is an exceedingly easy element to prove in a prosecution brought under 18 U.S.C. Section 1001. It is even easier…
Life Sciences Perspectives
Senate Judiciary Committee Advances False Claims Act Amendment to Full Senate
By Publisher
On October 28, a majority of members on the Senate Judiciary Committee voted 15-7 to advance to the full Senate a bipartisan bill that would make a number of amendments…
The CLS Blue Sky Blog
When Should You Abstain? A Call for a Global Rule of Insider Trading
By Ido Baum, Dov Solomon
The core concepts of securities regulation tend to be similar across jurisdictions. However, there are differences that may seem small and insignificant at first glance but in fact generate the…
Zalma on Insurance
Proof of Materiality
By Barry Zalma
A Video About an Essential Element of the Rescission Remedy See the full video at https://rumble.com/vobcam-proof-of-materiality.html and at https://youtu.be/dJtl3ImVjLU Every rescission requires proof that the facts misrepresented or concealed were…
Public Chatter
How Do the Accountants Fit Into “Materiality” Decision-Making?
By Broc Romanek
In this blog, I noted that documenting your decision is key. That the memo documenting the decision is sometimes called a “SAB 99” memo, based on the SEC accounting guidance…
Public Chatter
How “Materiality” Will Ruin Your Life
By Broc Romanek
“Ms. In-House Lawyer, can you tell me whether this is material?” If I hear that one more time (*shakes fist*). [This is one more in a series of blogs about…
Public Chatter
Making the Decision: Um, Is This “Material” or Not?
By Broc Romanek
Your company has a pretty good risk management department. They’re good at bubbling up all sorts of issues to consider. They’re providing you with detailed analysis behind each of the…