A&O Shearman was formed in 2024 via the merger of two historic firms, Allen & Overy and Shearman & Sterling. With nearly 4,000 lawyers globally, we are equally fluent in English law, U.S. law and the laws of the world’s most dynamic markets.
This combination creates a new kind of law firm, one built to achieve unparalleled outcomes for our clients on their most complex, multijurisdictional matters – everywhere in the world. A firm that advises at the forefront of the forces changing the current of global business and that is unrivalled in its global strength.
Our clients benefit from the collective experience of teams who work with many of the world’s most influential companies and institutions, and have a history of precedent-setting innovations.
Together our lawyers advise more than a third of NYSE-listed businesses, a fifth of the NASDAQ and a notable proportion of the London Stock Exchange, the Euronext, Euronext Paris and the Tokyo and Hong Kong Stock Exchanges.
On June 4, 2015, the US Securities and Exchange Commission's Division of Economic and Risk Analysis published additional analysis related to its proposed rules for pay ratio disclosure.
On June 4, 2015, the US Securities and Exchange Commission's
Division of Economic and Risk Analysis published additional
analysis related to its proposed rules for pay ratio disclosure.
Among other things, the analysis considers the potential effects of
excluding different percentages of employees from the pay ratio
calculation.
In September 2013, the SEC proposed rules that would require the
disclosure of the median of the annual total compensation of all
employees of the issuer, the annual total compensation of the chief
executive officer of the issuer and the ratio of the median of the
annual total compensation of all employees of the issuer to the
annual total compensation of the chief executive officer of the
issuer. The analysis and proposed rules are available for public
comment until July 6, 2015.
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