And then the SEC said, we'll claw back bad bonuses
, an increase of 289 percent. The only year in the past two decades with more restatements was 2006 – leading into the Great Recession.
The 2021 restatement boom is largely attributable to SPACs, special purpose acquisition companies that the SEC believes areSEC Commissioner Hester Peirce, one of the two dissenting Republicans and a Trump appointee, said she could not vote for the new rules because they are too broad, inflexible, and impractical., she said,"[T]he rule applies to too many company employees. Section 954 requires clawbacks from 'executive officers,' but leaves the term undefined.
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