By Brooke Clarkson and Jessica Matelis ( September 21, 2018, 1:26 PM EDT) -- Key performance indicators, or KPIs, have been a topic of interest of the U.S. Securities and Exchange Commission for some time. Recent remarks by Chairman Jay Clayton and others at the SEC, however, along with a recent set of enforcement actions, suggest that interest in the topic may be increasing. Given the nature of KPIs, it is to be expected that a commission focused on the "Main Street" investor would also be focused on the accurate disclosure of this kind of information. In June and August 2018, the SEC brought enforcement actions against two companies and three individuals for manipulating certain KPIs.[1] While not a trend, the combination of commission statements and these enforcement actions suggests it is an issue worth watching....