Article
March 16, 2026
Brattle Experts Explore Financial Reporting Disclosure Lessons from Infrastructure Cycles in New Law360 Article
Published by Law360
Is the AI infrastructure boom repeating dot-com era disclosure risks? In a recent Law360 article, Brattle experts examine how heightened capital intensity, complex financing, and interconnected counterparties could create familiar red flags.
They identify three areas of heightened risk:
- Forward-looking & non-GAAP metrics
- Circular financing structures
- Related-party relationships
History suggests regulators will look beyond technical compliance – and focus on whether disclosures capture economic reality.
The full article, “Risk Disclosure Lessons for AI Cos. From Dot-Com Era,” was authored by Diana Connor, Dr. Adrienna Huffman, and Dr. Bin Zhou and is available below.
