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Site Lawyers
March 30, 2020
COVID-19: Earnings Guidance Implications

On March 24, 2020, Cravath prepared for its clients a presentation entitled “COVID‑19: Earnings Guidance Implications,” which discusses the legal framework for listed companies that have issued earnings guidance prior to, and without taking into account the impact of, the COVID‑19 pandemic. The presentation examines certain protections around forward‑looking statements, when a duty to update disclosure may apply and which factors to consider in deciding whether to update previously issued guidance. The presentation also discusses potential approaches available to companies that are considering updating or withdrawing previously issued guidance.

Please click here to read the presentation.