Opioid-related settlement agreements have sometimes required companies to produce and make public internal documents about how they promoted and monitored opioid products.
November 18, 2025
medium
temporal
Document-disclosure provisions have been included in some legal settlements tied to opioid litigation.
Designing an AI-related job reporting system carries implementation challenges, including inconsistent reporting if each company defines 'AI-related job impact' differently, potential coverage gaps if smaller businesses fall below reporting thresholds, and risks to data quality that necessitate strong verification by the Department of Labor.
November 09, 2025
high
challenge
Common issues that affect the reliability and completeness of mandatory corporate reporting systems on automation and employment.
Payments intended to influence public officials can be disguised as business or 'promotional' expenses as a method to evade taxes.
November 01, 2025
high
tax_evasion_method
Allegations in corporate bribery and tax-evasion investigations often claim that companies record influence-related payments as ordinary business or promotional expenses to reduce reported tax liability.
Trade credit is a form of short-term financing that allows companies to delay payments to suppliers or to borrow against invoices.
October 20, 2025
high
temporal
Definition of a commonly used corporate short-term financing instrument.
Earnings season is the recurring period when companies report their most recent quarterly financial results, and U.S. banks commonly begin the corporate earnings reporting cycle.
October 13, 2025
high
general
Public companies report quarterly results on a recurring schedule; banks frequently start the U.S. earnings reporting calendar each quarter.
A common form of a kickback scheme involves individuals creating companies and billing government or institutional entities for services not provided, with illicit payments directed to the officials who arranged the contracts.
October 09, 2025
high
definition
Describes a recurring fraudulent procurement pattern involving false invoicing and illicit payments.
Companies commonly use GPS-based tracking systems to monitor truck locations during shipments to verify transit and delivery status.
October 05, 2025
high
general
Standard operational practice for real-time shipment visibility.
When companies receive unsolicited interest from multiple parties, boards may initiate a review of "strategic alternatives" to evaluate options such as completing a planned corporate separation, selling the entire company, or selling individual business units.
high
corporate_governance
Describes a common corporate response and the range of options considered during strategic-review processes.
It is common for companies to implement workforce reductions as part of post-merger restructuring and cost-cutting efforts.
high
general
Describes a general business practice observed after mergers and acquisitions.
Companies that complete mergers and acquisitions often seek opportunities to streamline operations, which can include organizational restructuring.
high
general
Generalizable corporate strategy following a merger or acquisition.
Companies sometimes pursue an initial public offering (IPO) even if they are not currently profitable.
high
market
Going public can be used as a strategy to raise capital for growth or large capital expenditures despite present losses.
Companies sometimes pass a portion of import tariffs onto consumers, contributing to higher retail prices.
high
economic
Pricing behavior in response to import duties within retail supply chains.
Nations and companies sometimes use lavish gifts and flattery, including high-value items such as gold, as a strategy to seek favor from political leaders.
high
process
Describes a recurring diplomatic and lobbying tactic where material gifts are used to influence leaders' decisions.
Companies frequently resolve consumer-protection lawsuits by agreeing to monetary settlements while neither admitting nor denying the underlying allegations.
high
legal_practice
Describes a common legal outcome in corporate consumer-settlement cases.
Companies sometimes place employees on temporary leave while conducting internal investigations into alleged employee misconduct.
high
procedural
Common corporate action during investigations of alleged wrongdoing by staff.
Companies may issue public statements disputing alleged remarks by employees and defending the quality of their products when faced with allegations.
high
procedural
Typical corporate public-relations response to allegations affecting reputation or product perception.