SEC Enforcement Action Highlights Importance of Non-GAAP Policies and Discl…: EBSCOhost (sheridanc.on.ca)
Provide a summary of the purpose and intent of each article/study, the methodology, source of evidence, the conclusion of the authors and your evaluation of the conclusion.
Summary of article
Methodology and Source of Evidence
In text citation
Connection to the course topics: for any of the below in section
Discuss the impact of a company’s non-gaap reporting decisions on users of the financial statements, using the terminology and framework of the course
· Market Efficiency/Inefficiency Theory
· Information Asymmetry
· Earnings Management (Good vs Bad)
· Earnings forecasts
· Full-disclosure
· Information production
· Quality of Reporting
· Regulation, Governance
· Reference to studies cited in text
