Martha Stewart Case  Discussion & Analysis<br />Dr. Rodney G. Alsup, CPA, CITP<br />Professor of Accounting<br />ASEBUSS<b...
Who am I?<br />Rodney G. Alsup, D.B.A., CPA, CITP<br />Doctor of Business Administration (D.B.A.) University of Kentucky, ...
Analysis<br />
Classification Matrix<br />
Inside(r) Information<br />Intimate knowledge or material non-public (privileged)<br />information on the affairs, operati...
Material<br />Having a logical connection with a subject<br />matter or the consequential events or facts, or <br />the kn...
Questions Re Martha Stewart<br />Was material non-public information involved?<br />Would the information, if publically k...
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ASEBUSS Class Weekend Martha Stewart Case 7 Oct 2011

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ASEBUSS Class Weekend Martha Stewart Case 7 Oct 2011

  1. 1. Martha Stewart Case Discussion & Analysis<br />Dr. Rodney G. Alsup, CPA, CITP<br />Professor of Accounting<br />ASEBUSS<br />7October 2011<br />
  2. 2. Who am I?<br />Rodney G. Alsup, D.B.A., CPA, CITP<br />Doctor of Business Administration (D.B.A.) University of Kentucky, USA<br />MBA – Eastern Kentucky University, USA<br />Professor of Accounting<br />Certified Public Accountant (CPA)<br />Certified Information Technology Professional (CITP)<br />30 + Bucharest visits<br />
  3. 3. Analysis<br />
  4. 4. Classification Matrix<br />
  5. 5. Inside(r) Information<br />Intimate knowledge or material non-public (privileged)<br />information on the affairs, operations, or financial<br />positionof a corporation that will affect the market price <br />of its publicly tradedstock (shares). Unauthorized access<br />to, or an attempt to benefit from, insider information is <br />commonly a criminal offense. Also called inside <br />information.<br />Business Dictionary.com:<br />http://www.businessdictionary.com/definition/insiderinformation.html#ixzz10lXVzF00<br />
  6. 6. Material<br />Having a logical connection with a subject<br />matter or the consequential events or facts, or <br />the knowledge of which would significantly <br />affect a decision or course of action. <br />Business Dictionary.com: <br />http://www.businessdictionary.com/definition/material.html#ixzz10osaelo7<br />
  7. 7. Questions Re Martha Stewart<br />Was material non-public information involved?<br />Would the information, if publically known affect the market price?<br />Was there an attempt to benefit from the information?<br />

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