SPACs

A recent interpretation of accounting rules regarding warrants from the SEC has put the SPAC market on ice, fast. But will it affect valuations, in ...

Two top SEC staffers have issued a fresh statement on blank-check companies, yet another sign that regulators are worried about irrational exuberance in the booming ...

We are issuing this statement to highlight the potential accounting implications of certain terms that may be common in warrants included in SPAC transactions and ...

There are three key questions participants in SPACs must answer when considering whether the Committee on Foreign Investment in the United States will get involved ...

Given this legal landscape, SPAC sponsors and targets should already be hearing from their legal, accounting, and financial advisors that a de-SPAC transaction gives no ...

SEC regulators have issued a new statement underlining requirements and restrictions on the booming special purpose acquisition company industry. In a March 31 statement from ...

"A better approach is to keep open different avenues for investors to access the markets, but ensure that disclosures are good, warn investors of the ...

Blank check companies are setting new records but disappointment is headed the market’s way, a veteran fund manager says. “The number of SPACs are larger ...

Blank check companies should do an inventory of potential conflicts and make sure they’re disclosing them “clearly” when either launching an IPO or considering a ...

With an innovative set of terms designed to be friendlier to investors and target companies, a group of investors—including a former partner at Hicks, Muse, ...