Jeffrey Doyle, Ph.D., George S. Eccles Chair in Capital Markets Research, Associate Professor, School of Accountancy, Utah State University,
Evaluating the Usefulness of Financial Reporting
This presentation will examine the effect of recent changes in financial reporting, including internal control reporting, accelerated filing deadlines, and the use of non-GAAP earnings measures. When you leave my presentation, you will understand how to evaluate the costs and benefits of financial reporting changes. You will also learn how to think critically about such concepts as earnings quality, relevance, reliability, and the usefulness of financial reports.