个人中心 - 老虎社区

ALANWUNG

IP属地：未知

帖子 · 4帖子 · 4
关注 · 0关注 · 0
粉丝 · 0粉丝 · 0

- ALANWUNGALANWUNG
  ·2021-07-02
  Wow
  非常抱歉，此主贴已删除
  1,590 评论
  1
  分享
  举报
- ALANWUNGALANWUNG
  ·2021-07-02
  Wow
  Pop Culture Group stock surged 44% in premarket trading<blockquote>流行文化集团股价在盘前交易中飙升 44%</blockquote>
  Pop Culture Group stock surged 44% in premarket trading. Pop culture group shares Popped nearly 900
  Pop Culture Group stock surged 44% in premarket trading<blockquote>流行文化集团股价在盘前交易中飙升 44%</blockquote>
  1,859 评论
  点赞
  分享
  举报
- ALANWUNGALANWUNG
  ·2021-07-02
  Wow
  A Wave of Earnings Restatements Slams a Hot Market<blockquote>一波财报重述冲击火热市场</blockquote>
  Accounting guidance from the Securities and Exchange Commission has led to a big slowdown in SPACs.
  A Wave of Earnings Restatements Slams a Hot Market<blockquote>一波财报重述冲击火热市场</blockquote>
  1,420 1
  4
  分享
  举报
- ALANWUNGALANWUNG
  ·2021-07-02
  Wow
  非常抱歉，此主贴已删除
  2,041 1
  1
  分享
  举报

热议股票

{"i18n":{"language":"zh_CN"},"isCurrentUser":false,"userPageInfo":{"id":"3581741647551370","uuid":"3581741647551370","gmtCreate":1618647624208,"gmtModify":1618647624208,"name":"ALANWUNG","pinyin":"alanwung","introduction":"","introductionEn":null,"signature":"","avatar":"https://static.laohu8.com/default-avatar.jpg","hat":null,"hatId":null,"hatName":null,"vip":1,"status":2,"fanSize":0,"headSize":6,"tweetSize":4,"questionSize":0,"limitLevel":999,"accountStatus":4,"level":{"id":0,"name":"","nameTw":"","represent":"","factor":"","iconColor":"","bgColor":""},"themeCounts":0,"badgeCounts":0,"badges":[],"moderator":false,"superModerator":false,"manageSymbols":null,"badgeLevel":null,"boolIsFan":false,"boolIsHead":false,"favoriteSize":0,"symbols":null,"coverImage":null,"realNameVerified":null,"userBadges":[{"badgeId":"e50ce593bb40487ebfb542ca54f6a561-3","templateUuid":"e50ce593bb40487ebfb542ca54f6a561","name":"偶像虎友","description":"加入老虎社区1500天","bigImgUrl":"https://static.tigerbbs.com/8b40ae7da5bf081a1c84df14bf9e6367","smallImgUrl":"https://static.tigerbbs.com/f160eceddd7c284a8e1136557615cfad","grayImgUrl":"https://static.tigerbbs.com/11792805c468334a9b31c39f95a41c6a","redirectLinkEnabled":0,"redirectLinkType":null,"redirectLink":null,"redirectLinkValidityFrom":null,"redirectLinkValidityTo":null,"hasAllocated":1,"isWearing":0,"stamp":null,"stampPosition":0,"hasStamp":0,"allocationCount":1,"allocatedDate":"2026.04.21","exceedPercentage":null,"individualDisplayEnabled":0,"backgroundColor":null,"fontColor":null,"individualDisplaySort":0,"categoryType":1001,"isScarce":0,"effectConfig":null,"effectEnabled":0,"plateImgUrl":null,"plateColors":null,"validityTo":null,"validityToTimestamp":null,"wearingSort":0},{"badgeId":"518b5610c3e8410da5cfad115e4b0f5a-1","templateUuid":"518b5610c3e8410da5cfad115e4b0f5a","name":"实盘交易者","description":"完成一笔实盘交易","bigImgUrl":"https://static.tigerbbs.com/2e08a1cc2087a1de93402c2c290fa65b","smallImgUrl":"https://static.tigerbbs.com/4504a6397ce1137932d56e5f4ce27166","grayImgUrl":"https://static.tigerbbs.com/4b22c79415b4cd6e3d8ebc4a0fa32604","redirectLinkEnabled":0,"redirectLinkType":null,"redirectLink":null,"redirectLinkValidityFrom":null,"redirectLinkValidityTo":null,"hasAllocated":1,"isWearing":0,"stamp":null,"stampPosition":0,"hasStamp":0,"allocationCount":1,"allocatedDate":"2021.12.21","exceedPercentage":null,"individualDisplayEnabled":0,"backgroundColor":null,"fontColor":null,"individualDisplaySort":0,"categoryType":1100,"isScarce":0,"effectConfig":null,"effectEnabled":0,"plateImgUrl":null,"plateColors":null,"validityTo":null,"validityToTimestamp":null,"wearingSort":0}],"userBadgeCount":2,"currentWearingBadge":null,"individualDisplayBadges":null,"crmLevel":11,"crmLevelSwitch":0,"location":"未知","starInvestorFollowerNum":0,"starInvestorFlag":false,"starInvestorOrderShareNum":0,"subscribeStarInvestorNum":0,"ror":null,"winRationPercentage":null,"showRor":false,"investmentPhilosophy":null,"starInvestorSubscribeFlag":false},"page":1,"watchlist":null,"tweetList":[{"id":156656584,"gmtCreate":1625220554448,"gmtModify":1633942423555,"author":{"id":"3581741647551370","authorId":"3581741647551370","name":"ALANWUNG","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":11,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3581741647551370","authorIdStr":"3581741647551370"},"themes":[],"title":"","htmlText":"Wow","listText":"Wow","text":"Wow","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":1,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/156656584","repostId":"2148287197","repostType":4,"isVote":1,"tweetType":1,"viewCount":1590,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"EN","totalScore":0},{"id":156656394,"gmtCreate":1625220507118,"gmtModify":1633942423676,"author":{"id":"3581741647551370","authorId":"3581741647551370","name":"ALANWUNG","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":11,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3581741647551370","authorIdStr":"3581741647551370"},"themes":[],"title":"","htmlText":"Wow","listText":"Wow","text":"Wow","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":0,"commentSize":0,"repostSize":0,"link":"https://laohu8.com/post/156656394","repostId":"1117047278","repostType":4,"repost":{"id":"1117047278","kind":"news","weMediaInfo":{"introduction":"Providing stock market headlines, business news, financials and earnings ","home_visible":1,"media_name":"Tiger Newspress","id":"1079075236","head_image":"https://static.tigerbbs.com/8274c5b9d4c2852bfb1c4d6ce16c68ba"},"pubTimestamp":1625215673,"share":"https://www.laohunote.com/m/news/1117047278?lang=zh_CN&edition=full","pubTime":"2021-07-02 16:47","market":"us","language":"en","title":"Pop Culture Group stock surged 44% in premarket trading<blockquote>流行文化集团股价在盘前交易中飙升 44%</blockquote>","url":"https://stock-news.laohu8.com/highlight/detail?id=1117047278","media":"Tiger Newspress","summary":"Pop Culture Group stock surged 44% in premarket trading.\n\nPop culture group shares Popped nearly 900","content":"<p>Pop Culture Group stock surged 44% in premarket trading.</p><p><blockquote>流行文化集团股价在盘前交易中飙升 44%。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/a1d38cc2f2a15e60a65c07229ea3c32b\" tg-width=\"1302\" tg-height=\"663\" referrerpolicy=\"no-referrer\"></p><p><blockquote></blockquote></p><p> Pop culture group shares Popped nearly 900% this week.</p><p><blockquote>流行文化集团股价本周飙升近 900%。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/9619ec40dc747046c87454d5489def91\" tg-width=\"840\" tg-height=\"470\" referrerpolicy=\"no-referrer\"></p><p><blockquote></blockquote></p><p> <ul>  <li>Pop Culture is a Chinese company based out of Xiamendedicated to promoting hip-pop culture.</li>  <li>Its goal is to “promote hip-hop culture and its values of love, peace, unity, respect, and having fun, and to promote cultural exchange with respect to hip-hop between the United States and China.”</li>  <li>This has it offering up entertainment events, online programs, and other services with the younger generation as its primary target.</li>  <li>Pop Culture launched its IPO Wednesday that put shares of CPOP stock on the&nbsp;<b>Nasdaq Exchange</b>.</li>  <li>This saw it offering 6.2 million shares of CPOP stock at a price of $6 each.</li> </ul> <ul>  <li>That includes using it to “develop and operate online content, develop a street dance training business, create derivative works of hip-hop intellectual properties, and develop hip-hop events, and for working capital and other general corporate purposes.”</li>  <li>While CPOP is currently trading well above the penny stock range, investors may still want to be careful when investing considering its low price before the massive surge yesterday and today.</li> </ul> CPOP stock was up 97.7% as of Thursday.</p><p><blockquote><ul><li>流行文化是一家总部位于厦门的中国公司，致力于推广嘻哈流行文化。</li><li>其目标是 “推广嘻哈文化及其爱、和平、团结、尊重和乐趣的价值观，促进美国和中国之间有关嘻哈的文化交流”。</li><li>这使得它以年轻一代为主要目标，提供娱乐活动、在线节目和其他服务。</li><li>Pop Culture 周三启动了 IPO，将 CPOP 股票置于<b>纳斯达克交换</b>.</li><li>该公司以每股 6 美元的价格发行了 620 万股 CPOP 股票。</li></ul><ul><li>这包括将其用于 “开发和运营在线内容、发展街舞培训业务、创作嘻哈知识产权的衍生作品、举办嘻哈活动，以及用于营运资金和其他一般企业用途”。</li><li>虽然 CPOP 目前的交易价格远高于细价股区间，但考虑到其昨天和今天大幅飙升之前的低价，投资者在投资时可能仍需谨慎。</li></ul>截至周四，CPOP 股价上涨 97.7%。</blockquote></p><p></p>","collect":0,"html":"<!DOCTYPE html>\n<html>\n<head>\n<meta http-equiv=\"Content-Type\" content=\"text/html; charset=utf-8\" />\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no\"/>\n<meta name=\"format-detection\" content=\"telephone=no,email=no,address=no\" />\n<title>Pop Culture Group stock surged 44% in premarket trading<blockquote>流行文化集团股价在盘前交易中飙升 44%</blockquote></title>\n<style type=\"text/css\">\na,abbr,acronym,address,applet,article,aside,audio,b,big,blockquote,body,canvas,caption,center,cite,code,dd,del,details,dfn,div,dl,dt,\nem,embed,fieldset,figcaption,figure,footer,form,h1,h2,h3,h4,h5,h6,header,hgroup,html,i,iframe,img,ins,kbd,label,legend,li,mark,menu,nav,\nobject,ol,output,p,pre,q,ruby,s,samp,section,small,span,strike,strong,sub,summary,sup,table,tbody,td,tfoot,th,thead,time,tr,tt,u,ul,var,video{ font:inherit;margin:0;padding:0;vertical-align:baseline;border:0 }\nbody{ font-size:16px; line-height:1.5; color:#999; background:transparent; }\n.wrapper{ overflow:hidden;word-break:break-all;padding:10px; }\nh1,h2{ font-weight:normal; line-height:1.35; margin-bottom:.6em; }\nh3,h4,h5,h6{ line-height:1.35; margin-bottom:1em; }\nh1{ font-size:24px; }\nh2{ font-size:20px; }\nh3{ font-size:18px; }\nh4{ font-size:16px; }\nh5{ font-size:14px; }\nh6{ font-size:12px; }\np,ul,ol,blockquote,dl,table{ margin:1.2em 0; }\nul,ol{ margin-left:2em; }\nul{ list-style:disc; }\nol{ list-style:decimal; }\nli,li p{ margin:10px 0;}\nimg{ max-width:100%;display:block;margin:0 auto 1em; }\nblockquote{ color:#B5B2B1; border-left:3px solid #aaa; padding:1em; }\nstrong,b{font-weight:bold;}\nem,i{font-style:italic;}\ntable{ width:100%;border-collapse:collapse;border-spacing:1px;margin:1em 0;font-size:.9em; }\nth,td{ padding:5px;text-align:left;border:1px solid #aaa; }\nth{ font-weight:bold;background:#5d5d5d; }\n.symbol-link{font-weight:bold;}\n/* header{ border-bottom:1px solid #494756; } */\n.title{ margin:0 0 8px;line-height:1.3;color:#ddd; }\n.meta {color:#5e5c6d;font-size:13px;margin:0 0 .5em; }\na{text-decoration:none; color:#2a4b87;}\n.meta .head { display: inline-block; overflow: hidden}\n.head .h-thumb { width: 30px; height: 30px; margin: 0; padding: 0; border-radius: 50%; float: left;}\n.head .h-content { margin: 0; padding: 0 0 0 9px; float: left;}\n.head .h-name {font-size: 13px; color: #eee; margin: 0;}\n.head .h-time {font-size: 12.5px; color: #7E829C; margin: 0;}\n.small {font-size: 12.5px; display: inline-block; transform: scale(0.9); -webkit-transform: scale(0.9); transform-origin: left; -webkit-transform-origin: left;}\n.smaller {font-size: 12.5px; display: inline-block; transform: scale(0.8); -webkit-transform: scale(0.8); transform-origin: left; -webkit-transform-origin: left;}\n.bt-text {font-size: 12px;margin: 1.5em 0 0 0}\n.bt-text p {margin: 0}\n</style>\n</head>\n<body>\n<div class=\"wrapper\">\n<header>\n<h2 class=\"title\">\nPop Culture Group stock surged 44% in premarket trading<blockquote>流行文化集团股价在盘前交易中飙升 44%</blockquote>\n</h2>\n<h4 class=\"meta\">\n<a class=\"head\" href=\"https://laohu8.com/wemedia/1079075236\">\n\n<div class=\"h-thumb\" style=\"background-image:url(https://static.tigerbbs.com/8274c5b9d4c2852bfb1c4d6ce16c68ba);background-size:cover;\"></div>\n\n<div class=\"h-content\">\n<p class=\"h-name\">Tiger Newspress </p>\n<p class=\"h-time smaller\">2021-07-02 16:47</p>\n</div>\n</a>\n</h4>\n</header>\n<article>\n<p>Pop Culture Group stock surged 44% in premarket trading.</p><p><blockquote>流行文化集团股价在盘前交易中飙升 44%。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/a1d38cc2f2a15e60a65c07229ea3c32b\" tg-width=\"1302\" tg-height=\"663\" referrerpolicy=\"no-referrer\"></p><p><blockquote></blockquote></p><p> Pop culture group shares Popped nearly 900% this week.</p><p><blockquote>流行文化集团股价本周飙升近 900%。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/9619ec40dc747046c87454d5489def91\" tg-width=\"840\" tg-height=\"470\" referrerpolicy=\"no-referrer\"></p><p><blockquote></blockquote></p><p> <ul>  <li>Pop Culture is a Chinese company based out of Xiamendedicated to promoting hip-pop culture.</li>  <li>Its goal is to “promote hip-hop culture and its values of love, peace, unity, respect, and having fun, and to promote cultural exchange with respect to hip-hop between the United States and China.”</li>  <li>This has it offering up entertainment events, online programs, and other services with the younger generation as its primary target.</li>  <li>Pop Culture launched its IPO Wednesday that put shares of CPOP stock on the&nbsp;<b>Nasdaq Exchange</b>.</li>  <li>This saw it offering 6.2 million shares of CPOP stock at a price of $6 each.</li> </ul> <ul>  <li>That includes using it to “develop and operate online content, develop a street dance training business, create derivative works of hip-hop intellectual properties, and develop hip-hop events, and for working capital and other general corporate purposes.”</li>  <li>While CPOP is currently trading well above the penny stock range, investors may still want to be careful when investing considering its low price before the massive surge yesterday and today.</li> </ul> CPOP stock was up 97.7% as of Thursday.</p><p><blockquote><ul><li>流行文化是一家总部位于厦门的中国公司，致力于推广嘻哈流行文化。</li><li>其目标是 “推广嘻哈文化及其爱、和平、团结、尊重和乐趣的价值观，促进美国和中国之间有关嘻哈的文化交流”。</li><li>这使得它以年轻一代为主要目标，提供娱乐活动、在线节目和其他服务。</li><li>Pop Culture 周三启动了 IPO，将 CPOP 股票置于<b>纳斯达克交换</b>.</li><li>该公司以每股 6 美元的价格发行了 620 万股 CPOP 股票。</li></ul><ul><li>这包括将其用于 “开发和运营在线内容、发展街舞培训业务、创作嘻哈知识产权的衍生作品、举办嘻哈活动，以及用于营运资金和其他一般企业用途”。</li><li>虽然 CPOP 目前的交易价格远高于细价股区间，但考虑到其昨天和今天大幅飙升之前的低价，投资者在投资时可能仍需谨慎。</li></ul>截至周四，CPOP 股价上涨 97.7%。</blockquote></p><p></p>\n</article>\n</div>\n</body>\n</html>\n","type":0,"thumbnail":"","relate_stocks":{"CPOP":"普普文化"},"is_english":true,"share_image_url":"https://static.laohu8.com/e9f99090a1c2ed51c021029395664489","article_id":"1117047278","content_text":"Pop Culture Group stock surged 44% in premarket trading.\n\nPop culture group shares Popped nearly 900% this week.\n\n\n\nPop Culture is a Chinese company based out of Xiamendedicated to promoting hip-pop culture.\nIts goal is to “promote hip-hop culture and its values of love, peace, unity, respect, and having fun, and to promote cultural exchange with respect to hip-hop between the United States and China.”\nThis has it offering up entertainment events, online programs, and other services with the younger generation as its primary target.\nPop Culture launched its IPO Wednesday that put shares of CPOP stock on the Nasdaq Exchange.\nThis saw it offering 6.2 million shares of CPOP stock at a price of $6 each.\n\n\nThat includes using it to “develop and operate online content, develop a street dance training business, create derivative works of hip-hop intellectual properties, and develop hip-hop events, and for working capital and other general corporate purposes.”\nWhile CPOP is currently trading well above the penny stock range, investors may still want to be careful when investing considering its low price before the massive surge yesterday and today.\n\nCPOP stock was up 97.7% as of Thursday.","news_type":1,"symbols_score_info":{"CPOP":0.9}},"isVote":1,"tweetType":1,"viewCount":1859,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"EN","totalScore":0},{"id":156658846,"gmtCreate":1625220399785,"gmtModify":1633942424018,"author":{"id":"3581741647551370","authorId":"3581741647551370","name":"ALANWUNG","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":11,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3581741647551370","authorIdStr":"3581741647551370"},"themes":[],"title":"","htmlText":"Wow","listText":"Wow","text":"Wow","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":4,"commentSize":1,"repostSize":0,"link":"https://laohu8.com/post/156658846","repostId":"1129356287","repostType":4,"repost":{"id":"1129356287","kind":"news","pubTimestamp":1625220037,"share":"https://www.laohunote.com/m/news/1129356287?lang=zh_CN&edition=full","pubTime":"2021-07-02 18:00","market":"us","language":"en","title":"A Wave of Earnings Restatements Slams a Hot Market<blockquote>一波财报重述冲击火热市场</blockquote>","url":"https://stock-news.laohu8.com/highlight/detail?id=1129356287","media":"The Wall Street Journal","summary":"Accounting guidance from the Securities and Exchange Commission has led to a big slowdown in SPACs.\n","content":"<p>  Accounting guidance from the Securities and Exchange Commission has led to a big slowdown in SPACs.  More than 540 companies have restated their financial accounts in the past three months, higher than every full year since 2013, to comply with a directive from Washington, new data show.</p><p><blockquote>美国证券交易委员会的会计指导导致 SPAC 大幅放缓。新数据显示，过去三个月，超过 540 家公司重述了其财务账目，高于 2013 年以来的任何一年，以遵守华盛顿的指令。</blockquote></p><p> The guidance from the Securities and Exchange Commission hasn’t had a big impact on investors but has helped cause a big slowdown in one of the market’s hottest areas.</p><p><blockquote>美国证券交易委员会的指导意见并未对投资者产生太大影响，但却导致市场最热门的领域之一大幅放缓。</blockquote></p><p> The SEC’s statement targeted special-purpose acquisition companies, saying in April thatsome were improperly accounting for warrants. The guidance took the market by surprise, according to analysts. Issuance of SPACs has tumbled since. What’s more, some SPACs used the restatements to disclose other more serious problems.</p><p><blockquote>美国证券交易委员会的声明针对的是特殊目的收购公司，它在 4 月份表示，有些公司对认股权证的会计核算不当。分析师表示，这一指导令市场感到意外。此后，SPAC 的发行量大幅下降。更重要的是，一些 SPAC 利用这些重述来披露其他更严重的问题。</blockquote></p><p> SPACs, or blank-check companies, are shells that raise money and list on an exchange, with the goal of merging with a private firm and taking it public. Many issue warrants as part of the fundraising, giving investors the right to buy stock in the new entity created by the merger at an arranged price. The warrants are seen as animportant inducement for investorsin what are typically high-risk early-stage companies.</p><p><blockquote>SPAC，或空白支票公司，是筹集资金并在交易所上市的空壳公司，目标是与私营公司合并并上市。许多公司发行认股权证作为融资的一部分，赋予投资者以约定价格购买合并创建的新实体股票的权利。对于典型的高风险早期公司，认股权证被视为投资者的重要诱因。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/4b60b5f5992aee0f496e53d24daf7e74\" tg-width=\"313\" tg-height=\"408\" referrerpolicy=\"no-referrer\"></p><p><blockquote></blockquote></p><p> For years, SPACs and companies that had merged with SPACs treated these warrants as equity in their financial statements. The SEC in April said certain features of many of the warrants, such as better terms being offered to sponsors than outside investors, meant they should instead be treated as liabilities. One reason is that there is the potential for a cash payout in some circumstances.</p><p><blockquote>多年来，SPAC 和与 SPAC 合并的公司在财务报表中将这些认股权证视为股权。美国证券交易委员会 (SEC) 4 月份表示，许多认股权证的某些特征，例如向保荐人提供的条款优于向外部投资者提供的条款，意味着它们应被视为负债。一个原因是在某些情况下有可能支付现金。</blockquote></p><p> An SEC spokesman said the issue addressed in its April statement was “not a new accounting question.” Guidance on how to classify warrants was included in accounting rules more than a decade ago, the spokesman said.</p><p><blockquote>美国证券交易委员会发言人表示，4 月份声明中提到的问题 “不是一个新的会计问题”。该发言人表示，十多年前，会计规则中就包含了如何对认股权证进行分类的指导。</blockquote></p><p> SPACs were booming when the SEC dropped its accounting bombshell. The regulator’s guidance forced a scramble among auditors and lawyers, as companies had to rethink their treatment of warrants before going public or completing mergers. At the same time, shares of popular companies tied to SPACs were tumbling, helping to stall new issuance.</p><p><blockquote>当美国证券交易委员会放弃会计重磅炸弹时，SPAC 正在蓬勃发展。监管机构的指导迫使审计师和律师争先恐后，因为公司在上市或完成合并之前必须重新考虑对认股权证的处理。与此同时，与 SPAC 相关的热门公司的股价正在暴跌，这有助于推迟新发行。</blockquote></p><p> The monthly amount raised by new blank-check companies plummeted from $35 billion in March to $3 billion in April and has yet to recover, according to data provider Dealogic. SPACs raised $3.9 billion in May and $3.2 billion in 2021 through June 24, the data show.</p><p><blockquote>根据数据提供商 Dealogic 的数据，新空白支票公司每月筹集的金额从 3 月份的 350 亿美元骤降至 4 月份的 30 亿美元，并且尚未恢复。数据显示，截至6月24日，SPAC在5月份筹集了39亿美元，在2021年筹集了32亿美元。</blockquote></p><p> “The SEC statement had the impact of immediately stopping the SPAC market—it shut everything down,” said David Larsen, a managing director at valuation firm Duff &amp; Phelps LLC. “We’re still dealing with the aftermath.”</p><p><blockquote>“估值公司 Duff &amp; Phelps LLC 的董事总经理大卫-拉森（David Larsen）说：”美国证券交易委员会的声明产生了立即停止 SPAC 市场的影响--它关闭了一切。“我们仍在处理善后事宜”</blockquote></p><p> Deals are still getting done, with a steady stream of SPACs taking companies public in recent weeks. The slowdown may have helped take some of the speculative froth out of the market, according to analysts. “It allowed people to take their breath in a superheated market,” Mr. Larsen said.</p><p><blockquote>交易仍在进行中，最近几周有源源不断的 SPAC 将公司上市。分析师表示，经济放缓可能有助于消除市场上的一些投机泡沫。“拉森先生说：”这让人们在过热的市场中喘口气。</blockquote></p><p> More than 540, or almost three-quarters, of active SPACs and companies taken public by SPACs have restated their financials to comply with the SEC rules. Of those, more than 200 have made a less serious type of restatement that doesn’t require alerting investors, according to an analysis by data provider Audit Analytics.</p><p><blockquote>超过 540 家（几乎四分之三）活跃的 SPAC 和 SPAC 上市的公司已经重述了其财务状况，以遵守 SEC 的规定。根据数据提供商 Audit Analytics 的分析，其中有 200 多家公司进行了不太严重的重述，无需提醒投资者。</blockquote></p><p> A further 330 SPACs and SPAC targets have done the most serious type of correction—the kind for which a company has to alert investors and reissue its financial statements. That is more such restatements, in less than three months, than the annual total for all companies in every year since 2010, the analysis found.</p><p><blockquote>另有 330 家 SPAC 和 SPAC 目标进行了最严重的调整——公司必须提醒投资者并重新发布财务报表。分析发现，在不到三个月的时间里，此类重述的次数比 2010 年以来所有公司每年的总和还要多。</blockquote></p><p> Several companies taken public by SPACs also have restated other more serious aspects of their financial statements. Electric-truck startupLordstown MotorsCorp.disclosed in June “substantial doubt” about its ability to continue as a going concern through the end of this year. The company’s two top leaders later resigned over inaccuracies in the way it recorded preorders for its truck. Lordstownthis month saidit felt it had enough funding to carry it through May 2022 and was still trying to raise money.</p><p><blockquote>SPAC 上市的几家公司还重述了其财务报表的其他更严重方面。电动卡车初创公司 Lordstown MotorsCorp. 在 6 月份披露，对其能否在今年年底继续经营存在 “重大疑问”。该公司的两名高层领导后来因卡车预订记录方式不准确而辞职。洛兹敦本月表示，它认为有足够的资金将其维持到 2022 年 5 月，并且仍在努力筹集资金。</blockquote></p><p>   <b>‘It’s been highly disruptive to the market and a huge distraction for companies. But investors are not fazed by these countless restatements.’</b>&nbsp;— Joel Rubinstein, White &amp; Case partner  Investors typically send stocks tumbling after major restatements, academic research has found. But these SEC-induced revisions are different.</p><p><blockquote><b>这对市场造成了极大的破坏，也让企业分心。但投资者并没有被这些无数的重复所吓倒。</b>— Joel Rubinstein，White &amp; Case partner 学术研究发现，投资者通常会在重大重述后让股票暴跌。但是这些SEC引发的修订是不同的。</blockquote></p><p> “It’s been highly disruptive to the market and a huge distraction for companies. But investors are not fazed by these countless restatements,” said Joel Rubinstein, a partner at law firm White &amp; Case.</p><p><blockquote>“White &amp; Case 律师事务所合伙人乔尔-鲁宾斯坦（Joel Rubinstein）说：”这对市场造成了很大的破坏，也让公司分心。但投资者并没有被这些无数的重复所吓倒。</blockquote></p><p></p><p> One reason is that SPACs are shell companies designed only to do deals. For SPACs that have yet to do a deal, investors typically don’t base their decisions on the companies’ financial performance, but instead judge the executive team.</p><p><blockquote>原因之一是 SPAC 是专门为进行交易而设计的空壳公司。对于尚未达成交易的 SPAC，投资者通常不会根据公司的财务业绩来做决定，而是根据高管团队来判断。</blockquote></p><p> There is continuing fallout from the SEC action: Treating the warrants as liabilities means they will have to be revalued every three months, when the company reports its latest financial results, as opposed to the one-off value if the warrants are included as equity.</p><p><blockquote>美国证券交易委员会的行动产生了持续的影响：将认股权证视为负债意味着当公司报告最新的财务业绩时，它们必须每三个月重新估值一次，而如果认股权证被纳入股权，则需要进行一次性价值。</blockquote></p><p></p>","collect":0,"html":"<!DOCTYPE html>\n<html>\n<head>\n<meta http-equiv=\"Content-Type\" content=\"text/html; charset=utf-8\" />\n<meta name=\"viewport\" content=\"width=device-width,initial-scale=1.0,minimum-scale=1.0,maximum-scale=1.0,user-scalable=no\"/>\n<meta name=\"format-detection\" content=\"telephone=no,email=no,address=no\" />\n<title>A Wave of Earnings Restatements Slams a Hot Market<blockquote>一波财报重述冲击火热市场</blockquote></title>\n<style type=\"text/css\">\na,abbr,acronym,address,applet,article,aside,audio,b,big,blockquote,body,canvas,caption,center,cite,code,dd,del,details,dfn,div,dl,dt,\nem,embed,fieldset,figcaption,figure,footer,form,h1,h2,h3,h4,h5,h6,header,hgroup,html,i,iframe,img,ins,kbd,label,legend,li,mark,menu,nav,\nobject,ol,output,p,pre,q,ruby,s,samp,section,small,span,strike,strong,sub,summary,sup,table,tbody,td,tfoot,th,thead,time,tr,tt,u,ul,var,video{ font:inherit;margin:0;padding:0;vertical-align:baseline;border:0 }\nbody{ font-size:16px; line-height:1.5; color:#999; background:transparent; }\n.wrapper{ overflow:hidden;word-break:break-all;padding:10px; }\nh1,h2{ font-weight:normal; line-height:1.35; margin-bottom:.6em; }\nh3,h4,h5,h6{ line-height:1.35; margin-bottom:1em; }\nh1{ font-size:24px; }\nh2{ font-size:20px; }\nh3{ font-size:18px; }\nh4{ font-size:16px; }\nh5{ font-size:14px; }\nh6{ font-size:12px; }\np,ul,ol,blockquote,dl,table{ margin:1.2em 0; }\nul,ol{ margin-left:2em; }\nul{ list-style:disc; }\nol{ list-style:decimal; }\nli,li p{ margin:10px 0;}\nimg{ max-width:100%;display:block;margin:0 auto 1em; }\nblockquote{ color:#B5B2B1; border-left:3px solid #aaa; padding:1em; }\nstrong,b{font-weight:bold;}\nem,i{font-style:italic;}\ntable{ width:100%;border-collapse:collapse;border-spacing:1px;margin:1em 0;font-size:.9em; }\nth,td{ padding:5px;text-align:left;border:1px solid #aaa; }\nth{ font-weight:bold;background:#5d5d5d; }\n.symbol-link{font-weight:bold;}\n/* header{ border-bottom:1px solid #494756; } */\n.title{ margin:0 0 8px;line-height:1.3;color:#ddd; }\n.meta {color:#5e5c6d;font-size:13px;margin:0 0 .5em; }\na{text-decoration:none; color:#2a4b87;}\n.meta .head { display: inline-block; overflow: hidden}\n.head .h-thumb { width: 30px; height: 30px; margin: 0; padding: 0; border-radius: 50%; float: left;}\n.head .h-content { margin: 0; padding: 0 0 0 9px; float: left;}\n.head .h-name {font-size: 13px; color: #eee; margin: 0;}\n.head .h-time {font-size: 12.5px; color: #7E829C; margin: 0;}\n.small {font-size: 12.5px; display: inline-block; transform: scale(0.9); -webkit-transform: scale(0.9); transform-origin: left; -webkit-transform-origin: left;}\n.smaller {font-size: 12.5px; display: inline-block; transform: scale(0.8); -webkit-transform: scale(0.8); transform-origin: left; -webkit-transform-origin: left;}\n.bt-text {font-size: 12px;margin: 1.5em 0 0 0}\n.bt-text p {margin: 0}\n</style>\n</head>\n<body>\n<div class=\"wrapper\">\n<header>\n<h2 class=\"title\">\nA Wave of Earnings Restatements Slams a Hot Market<blockquote>一波财报重述冲击火热市场</blockquote>\n</h2>\n<h4 class=\"meta\">\n<p class=\"head\">\n<strong class=\"h-name small\">The Wall Street Journal</strong><span class=\"h-time small\">2021-07-02 18:00</span>\n</p>\n</h4>\n</header>\n<article>\n<p>  Accounting guidance from the Securities and Exchange Commission has led to a big slowdown in SPACs.  More than 540 companies have restated their financial accounts in the past three months, higher than every full year since 2013, to comply with a directive from Washington, new data show.</p><p><blockquote>美国证券交易委员会的会计指导导致 SPAC 大幅放缓。新数据显示，过去三个月，超过 540 家公司重述了其财务账目，高于 2013 年以来的任何一年，以遵守华盛顿的指令。</blockquote></p><p> The guidance from the Securities and Exchange Commission hasn’t had a big impact on investors but has helped cause a big slowdown in one of the market’s hottest areas.</p><p><blockquote>美国证券交易委员会的指导意见并未对投资者产生太大影响，但却导致市场最热门的领域之一大幅放缓。</blockquote></p><p> The SEC’s statement targeted special-purpose acquisition companies, saying in April thatsome were improperly accounting for warrants. The guidance took the market by surprise, according to analysts. Issuance of SPACs has tumbled since. What’s more, some SPACs used the restatements to disclose other more serious problems.</p><p><blockquote>美国证券交易委员会的声明针对的是特殊目的收购公司，它在 4 月份表示，有些公司对认股权证的会计核算不当。分析师表示，这一指导令市场感到意外。此后，SPAC 的发行量大幅下降。更重要的是，一些 SPAC 利用这些重述来披露其他更严重的问题。</blockquote></p><p> SPACs, or blank-check companies, are shells that raise money and list on an exchange, with the goal of merging with a private firm and taking it public. Many issue warrants as part of the fundraising, giving investors the right to buy stock in the new entity created by the merger at an arranged price. The warrants are seen as animportant inducement for investorsin what are typically high-risk early-stage companies.</p><p><blockquote>SPAC，或空白支票公司，是筹集资金并在交易所上市的空壳公司，目标是与私营公司合并并上市。许多公司发行认股权证作为融资的一部分，赋予投资者以约定价格购买合并创建的新实体股票的权利。对于典型的高风险早期公司，认股权证被视为投资者的重要诱因。</blockquote></p><p> <img src=\"https://static.tigerbbs.com/4b60b5f5992aee0f496e53d24daf7e74\" tg-width=\"313\" tg-height=\"408\" referrerpolicy=\"no-referrer\"></p><p><blockquote></blockquote></p><p> For years, SPACs and companies that had merged with SPACs treated these warrants as equity in their financial statements. The SEC in April said certain features of many of the warrants, such as better terms being offered to sponsors than outside investors, meant they should instead be treated as liabilities. One reason is that there is the potential for a cash payout in some circumstances.</p><p><blockquote>多年来，SPAC 和与 SPAC 合并的公司在财务报表中将这些认股权证视为股权。美国证券交易委员会 (SEC) 4 月份表示，许多认股权证的某些特征，例如向保荐人提供的条款优于向外部投资者提供的条款，意味着它们应被视为负债。一个原因是在某些情况下有可能支付现金。</blockquote></p><p> An SEC spokesman said the issue addressed in its April statement was “not a new accounting question.” Guidance on how to classify warrants was included in accounting rules more than a decade ago, the spokesman said.</p><p><blockquote>美国证券交易委员会发言人表示，4 月份声明中提到的问题 “不是一个新的会计问题”。该发言人表示，十多年前，会计规则中就包含了如何对认股权证进行分类的指导。</blockquote></p><p> SPACs were booming when the SEC dropped its accounting bombshell. The regulator’s guidance forced a scramble among auditors and lawyers, as companies had to rethink their treatment of warrants before going public or completing mergers. At the same time, shares of popular companies tied to SPACs were tumbling, helping to stall new issuance.</p><p><blockquote>当美国证券交易委员会放弃会计重磅炸弹时，SPAC 正在蓬勃发展。监管机构的指导迫使审计师和律师争先恐后，因为公司在上市或完成合并之前必须重新考虑对认股权证的处理。与此同时，与 SPAC 相关的热门公司的股价正在暴跌，这有助于推迟新发行。</blockquote></p><p> The monthly amount raised by new blank-check companies plummeted from $35 billion in March to $3 billion in April and has yet to recover, according to data provider Dealogic. SPACs raised $3.9 billion in May and $3.2 billion in 2021 through June 24, the data show.</p><p><blockquote>根据数据提供商 Dealogic 的数据，新空白支票公司每月筹集的金额从 3 月份的 350 亿美元骤降至 4 月份的 30 亿美元，并且尚未恢复。数据显示，截至6月24日，SPAC在5月份筹集了39亿美元，在2021年筹集了32亿美元。</blockquote></p><p> “The SEC statement had the impact of immediately stopping the SPAC market—it shut everything down,” said David Larsen, a managing director at valuation firm Duff &amp; Phelps LLC. “We’re still dealing with the aftermath.”</p><p><blockquote>“估值公司 Duff &amp; Phelps LLC 的董事总经理大卫-拉森（David Larsen）说：”美国证券交易委员会的声明产生了立即停止 SPAC 市场的影响--它关闭了一切。“我们仍在处理善后事宜”</blockquote></p><p> Deals are still getting done, with a steady stream of SPACs taking companies public in recent weeks. The slowdown may have helped take some of the speculative froth out of the market, according to analysts. “It allowed people to take their breath in a superheated market,” Mr. Larsen said.</p><p><blockquote>交易仍在进行中，最近几周有源源不断的 SPAC 将公司上市。分析师表示，经济放缓可能有助于消除市场上的一些投机泡沫。“拉森先生说：”这让人们在过热的市场中喘口气。</blockquote></p><p> More than 540, or almost three-quarters, of active SPACs and companies taken public by SPACs have restated their financials to comply with the SEC rules. Of those, more than 200 have made a less serious type of restatement that doesn’t require alerting investors, according to an analysis by data provider Audit Analytics.</p><p><blockquote>超过 540 家（几乎四分之三）活跃的 SPAC 和 SPAC 上市的公司已经重述了其财务状况，以遵守 SEC 的规定。根据数据提供商 Audit Analytics 的分析，其中有 200 多家公司进行了不太严重的重述，无需提醒投资者。</blockquote></p><p> A further 330 SPACs and SPAC targets have done the most serious type of correction—the kind for which a company has to alert investors and reissue its financial statements. That is more such restatements, in less than three months, than the annual total for all companies in every year since 2010, the analysis found.</p><p><blockquote>另有 330 家 SPAC 和 SPAC 目标进行了最严重的调整——公司必须提醒投资者并重新发布财务报表。分析发现，在不到三个月的时间里，此类重述的次数比 2010 年以来所有公司每年的总和还要多。</blockquote></p><p> Several companies taken public by SPACs also have restated other more serious aspects of their financial statements. Electric-truck startupLordstown MotorsCorp.disclosed in June “substantial doubt” about its ability to continue as a going concern through the end of this year. The company’s two top leaders later resigned over inaccuracies in the way it recorded preorders for its truck. Lordstownthis month saidit felt it had enough funding to carry it through May 2022 and was still trying to raise money.</p><p><blockquote>SPAC 上市的几家公司还重述了其财务报表的其他更严重方面。电动卡车初创公司 Lordstown MotorsCorp. 在 6 月份披露，对其能否在今年年底继续经营存在 “重大疑问”。该公司的两名高层领导后来因卡车预订记录方式不准确而辞职。洛兹敦本月表示，它认为有足够的资金将其维持到 2022 年 5 月，并且仍在努力筹集资金。</blockquote></p><p>   <b>‘It’s been highly disruptive to the market and a huge distraction for companies. But investors are not fazed by these countless restatements.’</b>&nbsp;— Joel Rubinstein, White &amp; Case partner  Investors typically send stocks tumbling after major restatements, academic research has found. But these SEC-induced revisions are different.</p><p><blockquote><b>这对市场造成了极大的破坏，也让企业分心。但投资者并没有被这些无数的重复所吓倒。</b>— Joel Rubinstein，White &amp; Case partner 学术研究发现，投资者通常会在重大重述后让股票暴跌。但是这些SEC引发的修订是不同的。</blockquote></p><p> “It’s been highly disruptive to the market and a huge distraction for companies. But investors are not fazed by these countless restatements,” said Joel Rubinstein, a partner at law firm White &amp; Case.</p><p><blockquote>“White &amp; Case 律师事务所合伙人乔尔-鲁宾斯坦（Joel Rubinstein）说：”这对市场造成了很大的破坏，也让公司分心。但投资者并没有被这些无数的重复所吓倒。</blockquote></p><p></p><p> One reason is that SPACs are shell companies designed only to do deals. For SPACs that have yet to do a deal, investors typically don’t base their decisions on the companies’ financial performance, but instead judge the executive team.</p><p><blockquote>原因之一是 SPAC 是专门为进行交易而设计的空壳公司。对于尚未达成交易的 SPAC，投资者通常不会根据公司的财务业绩来做决定，而是根据高管团队来判断。</blockquote></p><p> There is continuing fallout from the SEC action: Treating the warrants as liabilities means they will have to be revalued every three months, when the company reports its latest financial results, as opposed to the one-off value if the warrants are included as equity.</p><p><blockquote>美国证券交易委员会的行动产生了持续的影响：将认股权证视为负债意味着当公司报告最新的财务业绩时，它们必须每三个月重新估值一次，而如果认股权证被纳入股权，则需要进行一次性价值。</blockquote></p><p></p>\n<div class=\"bt-text\">\n\n\n<p> 来源：<a href=\"https://www.wsj.com/articles/a-wave-of-earnings-restatements-slams-a-hot-market-11625218380?mod=rss_markets_main\">The Wall Street Journal</a></p>\n<p>为提升您的阅读体验，我们对本页面进行了排版优化</p>\n\n\n</div>\n</article>\n</div>\n</body>\n</html>\n","type":0,"thumbnail":"","relate_stocks":{".DJI":"道琼斯",".SPX":"S&P 500 Index",".IXIC":"NASDAQ Composite","SPY":"标普500ETF"},"source_url":"https://www.wsj.com/articles/a-wave-of-earnings-restatements-slams-a-hot-market-11625218380?mod=rss_markets_main","is_english":true,"share_image_url":"https://static.laohu8.com/e9f99090a1c2ed51c021029395664489","article_id":"1129356287","content_text":"Accounting guidance from the Securities and Exchange Commission has led to a big slowdown in SPACs.\n\nMore than 540 companies have restated their financial accounts in the past three months, higher than every full year since 2013, to comply with a directive from Washington, new data show.\nThe guidance from the Securities and Exchange Commission hasn’t had a big impact on investors but has helped cause a big slowdown in one of the market’s hottest areas.\nThe SEC’s statement targeted special-purpose acquisition companies, saying in April thatsome were improperly accounting for warrants. The guidance took the market by surprise, according to analysts. Issuance of SPACs has tumbled since. What’s more, some SPACs used the restatements to disclose other more serious problems.\nSPACs, or blank-check companies, are shells that raise money and list on an exchange, with the goal of merging with a private firm and taking it public. Many issue warrants as part of the fundraising, giving investors the right to buy stock in the new entity created by the merger at an arranged price. The warrants are seen as animportant inducement for investorsin what are typically high-risk early-stage companies.\n\nFor years, SPACs and companies that had merged with SPACs treated these warrants as equity in their financial statements. The SEC in April said certain features of many of the warrants, such as better terms being offered to sponsors than outside investors, meant they should instead be treated as liabilities. One reason is that there is the potential for a cash payout in some circumstances.\nAn SEC spokesman said the issue addressed in its April statement was “not a new accounting question.” Guidance on how to classify warrants was included in accounting rules more than a decade ago, the spokesman said.\nSPACs were booming when the SEC dropped its accounting bombshell. The regulator’s guidance forced a scramble among auditors and lawyers, as companies had to rethink their treatment of warrants before going public or completing mergers. At the same time, shares of popular companies tied to SPACs were tumbling, helping to stall new issuance.\nThe monthly amount raised by new blank-check companies plummeted from $35 billion in March to $3 billion in April and has yet to recover, according to data provider Dealogic. SPACs raised $3.9 billion in May and $3.2 billion in 2021 through June 24, the data show.\n“The SEC statement had the impact of immediately stopping the SPAC market—it shut everything down,” said David Larsen, a managing director at valuation firm Duff & Phelps LLC. “We’re still dealing with the aftermath.”\nDeals are still getting done, with a steady stream of SPACs taking companies public in recent weeks. The slowdown may have helped take some of the speculative froth out of the market, according to analysts. “It allowed people to take their breath in a superheated market,” Mr. Larsen said.\nMore than 540, or almost three-quarters, of active SPACs and companies taken public by SPACs have restated their financials to comply with the SEC rules. Of those, more than 200 have made a less serious type of restatement that doesn’t require alerting investors, according to an analysis by data provider Audit Analytics.\nA further 330 SPACs and SPAC targets have done the most serious type of correction—the kind for which a company has to alert investors and reissue its financial statements. That is more such restatements, in less than three months, than the annual total for all companies in every year since 2010, the analysis found.\nSeveral companies taken public by SPACs also have restated other more serious aspects of their financial statements. Electric-truck startupLordstown MotorsCorp.disclosed in June “substantial doubt” about its ability to continue as a going concern through the end of this year. The company’s two top leaders later resigned over inaccuracies in the way it recorded preorders for its truck. Lordstownthis month saidit felt it had enough funding to carry it through May 2022 and was still trying to raise money.\n\n‘It’s been highly disruptive to the market and a huge distraction for companies. But investors are not fazed by these countless restatements.’ — Joel Rubinstein, White & Case partner\n\nInvestors typically send stocks tumbling after major restatements, academic research has found. But these SEC-induced revisions are different.\n“It’s been highly disruptive to the market and a huge distraction for companies. But investors are not fazed by these countless restatements,” said Joel Rubinstein, a partner at law firm White & Case.\nOne reason is that SPACs are shell companies designed only to do deals. For SPACs that have yet to do a deal, investors typically don’t base their decisions on the companies’ financial performance, but instead judge the executive team.\nThere is continuing fallout from the SEC action: Treating the warrants as liabilities means they will have to be revalued every three months, when the company reports its latest financial results, as opposed to the one-off value if the warrants are included as equity.","news_type":1,"symbols_score_info":{".IXIC":0.9,".DJI":0.9,".SPX":0.9,"SPY":0.9}},"isVote":1,"tweetType":1,"viewCount":1420,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"EN","totalScore":0},{"id":156164710,"gmtCreate":1625203451530,"gmtModify":1633942562287,"author":{"id":"3581741647551370","authorId":"3581741647551370","name":"ALANWUNG","avatar":"https://static.laohu8.com/default-avatar.jpg","crmLevel":11,"crmLevelSwitch":0,"followedFlag":false,"idStr":"3581741647551370","authorIdStr":"3581741647551370"},"themes":[],"title":"","htmlText":"Wow","listText":"Wow","text":"Wow","images":[],"top":1,"highlighted":1,"essential":1,"paper":1,"likeSize":1,"commentSize":1,"repostSize":0,"link":"https://laohu8.com/post/156164710","repostId":"1117022622","repostType":4,"isVote":1,"tweetType":1,"viewCount":2041,"authorTweetTopStatus":1,"verified":2,"comments":[],"imageCount":0,"langContent":"EN","totalScore":0}],"defaultTab":"posts","isTTM":false}