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Exact(2)
The focus of the inquiry is vendor trade practices, the presentation of earnings, accounting for some sales transactions and how comparable sales were calculated, Fleming said.
"He was asked to convey to management the information about the S.E.C.'s focus on the content and presentation of earnings releases and to just make them aware of the fact that they needed to consider whether or not the presentation that they had in that earnings release might be construed by some as materially misleading".
Similar(57)
At issue was Calpine's presentation of its earnings before interest, taxes, depreciation and amortization, commonly known as ebitda, in its annual report.
Clearly, something is missing in the SEC's presentation of the earnings management issue dare we call it a material omission?
At the presentation of the company's quarterly earnings, Amazon.com Chief Financial Officer Joy Covey warned that losses will deepen significantly in coming quarters beyond what analysts had been expecting.
* £3,854,328 for future loss of earnings.
Resumption of earnings growth?
Should loss of earnings be compensated?
A spate of earnings disappointments.
Consistency of earnings and growth.
Use a range of earnings estimates.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com