Information source for financial statement

Quarterly and semiannual reports

  • Report events such as  acquisition, disposals of major assets
  • Update the major financial statement and footnotes but not necessarily audited SEC filing

Proxy statement (16) 

  • Issued to shareholders when there are matters that require shareholder vote
  • Good resource of information about the 
    • election of board members
    • Compensation
    • management qualification
    • issuance of stock options

Corporate reports and press release

  • Written by management 
  • Viewed and public relations or sales materials
  • Earning guidance (17)
    • Is provided before financial statement are released
    • Conference call may be held, senior management is available to answer questions