SEC Action Suggests Focus on Valuations, Experts Say
A new study from valuation firm NERA Consulting suggests that the SEC is renewing its interest in pursuing valuation-related accounting issues. The findings are based on an enforcement action against Miller Energy Resources and certain officers for inflating oil property values. “Reporting entities are well advised to make full disclosures ...
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OpinionSOX was built for humans. AI doesn’t fit that model.
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