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3.2. Other Sources of Information files its formal financial statements. Such earnings announcements are often followed by a conference call in which the company’s senior executives describe the company’s performance and answer questions posed by conference call participants. <span>Following the earnings conference call, the investor relations portion of the company’s website may post a recording of the call accompanied by slides and supplemental information discussed during the call.
When performing financial statement analysis, analysts should review all these company sources of information as well as information from external sources regarding the eco
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