Insights

Inspiring qualitative research – financial articles, shareholder letters, earnings call recaps, business wisdom, and much more.

Sarbanes-Oxley Act

Sarbanes-Oxley Act: Transforming Corporate Accountability

The Sarbanes-Oxley Act (SOX) is a federal law enacted in the United States in 2002 in response to several major corporate and accounting scandals. The law, named after its sponsors Senator Paul Sarbanes and Representative Michael Oxley, aims to protect shareholders and the general public from accounting errors and fraudulent financial practices in corporations.

2023-06-27

Shareholder Letter

Shareholder Letters: A CEO's Perspective

A shareholder letter is a yearly communication dispatched by the CEO to the investors of a company. Its purpose? To offer a comprehensive overview of the company's operations, financial standing, achievements, setbacks, and future trajectory.

2023-06-25

A Deep Dive into Annual Reports

An annual report is a comprehensive document providing an overview of a company's activities and financial performance throughout the preceding year. It's like a report card that a company presents to its stakeholders – investors, analysts, employees, customers, and regulators.

2023-06-21