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14 Jan 2009, 2:30 am
It’s a common strategy for defense lawyers, particularly in white collar criminal cases. [read post]
23 Nov 2008, 4:54 am
During the Q3 2008 earnings call that followed, Overstock.com CEO Patrick Byrne and President Jonathan E. [read post]
10 Nov 2008, 5:17 pm
Tabacco Jr, via several emails, Cc'd to the SEC, about the company's non-compliant EBITDA disclosures, but management led by CEO Patrick Byrne, stubbornly refused to change its non-compliant EBITDA disclosures, until today. [read post]
2 Nov 2008, 5:36 pm
Worst yet, not a single Wall Street analyst attending the earnings call had the balls to ask management about how its accounting errors materially impacted their valuations based on EBITDA.Overstock.com's Willful Non-compliance with SEC Regulation G and SEC Guidance Governing Non-GAAP Disclosures such as EBITDA Results in Even Greater MisstatementsIn addition to Overstock.com's material overstatements of reported EBITDA from accounting errors, the… [read post]
26 Oct 2008, 5:58 am
Therefore, Q1 2007's numbers could not have been reported in compliance with GAAP.According to a Wired.com article by Betsy Schiffman:In its earnings release, Overstock.com failed to disclose that it compared first-quarter 2008 revenues reported on a GAAP basis to first-quarter 2007 revenues that were reported on a non-GAAP basis," Antar wrote on his White Collar Fraud blog.For those who don't speak accountantese, "non-GAAP" basically refers to… [read post]
17 Oct 2008, 9:01 am
" That is, there are plenty of non-racist whites who need a candidate to show them something more than I.Q. and a poignant multicultural provenance. [read post]
10 Oct 2008, 10:06 pm
Nearly 99 percent of the calls she monitored were non-military related. [read post]
17 Sep 2008, 5:23 pm
” Congress’ actions on the penalty for child rape issue, the brief contends, should be regarded as “non-events” in view of the fact that neither the state of Louisiana, briefs supporting its position, the federal government, or anyone in the White House or Congress “mentioned military law while this case was under submission. [read post]
12 Aug 2008, 2:00 pm
  On Tuesday, August 19, 2008, PropertyShark.com is sponsoring a Manhattan real-estate networking event at The Madison & Gypsy Tea (27 West 24th Street). [read post]
31 Jul 2008, 2:08 pm
See excerpts from Wired.com article below:"In its earnings release, Overstock.com failed to disclose that it compared first-quarter 2008 revenues reported on a GAAP basis to first-quarter 2007 revenues that were reported on a non-GAAP basis," Antar wrote on his White Collar Fraud blog.For those who don't speak accountantese, "non-GAAP" basically refers to non-standard accounting practices, and the difference between GAAP and… [read post]
22 Jun 2008, 8:27 pm
For more -- much more -- on these process issues and the possible technological practices that might be underlying this issue, I recommend a "Breakfast Table" discussion that David and I conducted at Slate with Orin Kerr and Patrick Keefe last year. [read post]
19 Jun 2008, 7:09 pm
Christopher Dodd (D-Connecticut) and Patrick Leahy (D-Vermont). [read post]
23 May 2008, 1:03 am
- Generic manufacturers aggressively promote expensive doxofylline over price controlled equivalent theophylline: (Spicy IP), Middle East – Ranbaxy strengthens presence in Middle East region: (GenericsWeb), Scotland: Future funding of stem cell companies in Scotland dependent on EPO Enlarged Board of Appeals’ decision on stem cell patentability: (IP finance), South Africa: More on AIDS/access debate - Patrick Bond article on Thabo Mbeki’s AIDS policy: (Afro-I [read post]
21 Apr 2008, 6:16 am
Privacy Advocates Say the Emerging Practice Turns Relatives Into Genetic InformantsHe was a church-going father of two, and for more than 30 years Dennis Rader eluded police in the Wichita area, killing 10 people and signing taunting letters with a self-styled monogram: BTK, for Bind Torture Kill. [read post]
25 Feb 2008, 10:08 am
But he went to Ward High School, which at the time was the only almost all-white Catholic school in town. [read post]
21 Feb 2008, 11:12 pm
An established patent could be overturned on a technicality - even if the error was non-intentional and non-material to the issuing of that patent.mediligence notes:The biggest concern I have, as I begin to preliminarily review this, is that the general thrust of the reform, while focusing on resolving specific deficiencies, has the definite potential to squeeze innovation. [read post]
6 Feb 2008, 12:39 am
EDI will publish a white paper in early 2008; it will be peer-reviewed and available freely. [read post]
13 Jan 2008, 1:23 pm
Studies using polygraph examinations to elicit disclosures have found that sex offenders have often committed sex crimes that went undisclosed and were never reported to police or child protection agencies (Ahlmeyer, Heil, McKee, & English, 2000; English, Jones, Pasini-Hill, Patrick, & Cooley-Towell, 2000; Heil, Ahlmeyer, & Simons, 2003). [read post]