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U.S. Securities and Exchange Commission building. Photo: Diego M. Radzinschi/NLJ

The U.S. Securities and Exchange Commission’s latest annual enforcement report hints that the agency is shifting its focus away from traditional corporate disclosure statements and looking more closely at the internal financial data that typically comes up during earnings calls. Such data wouldn’t necessarily be part of a company’s formal accounting.

Phillip Bantz

Phillip Bantz is a reporter for Corporate Counsel. Follow him on Twitter @PhillipBantz.

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