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• SEC Adopts Final Rule Regarding Use of Non-GAAP Financial Measures ( February 2003 )
  

  Of recent concern to the federal government is the disclosure by public companies of financial information based on calculations not in accordance with—or which obscure—generally accepted accounting principles (GAAP). The concern is that financial information that is not in accordance with GAAP (and often is not in accordance with any standard at all) could be misleading.

• Securities Litigation Reform: The Growing Importance of Scienter ( August 2000 )
  

  This article describes the role of scienter in securities actions.

• Ninth Circuit Modifies Silicon Graphics; Eleventh Circuit Weighs In ( October 1999 )
  

  The Ninth Circuit Court of Appeals has amended its decision in In re Silicon Graphics Incorporated Securities Litig.

• Split Widens on Scienter Pleading Standard Under the PSLRA ( September 1999 )
  

  The Private Securities Litigation Reform Act of 1995 (the "PSLRA") requires a plaintiff asserting securities fraud .

• Second Circuit Clarifies Private Securities Litigation Reform Act Standard for Pleading Scienter ( April 1999 )
  

  In a decision that appears to settle a conflict existing within its circuit, the Second Circuit Court of Appeals re.