The SEC Requires Listed Companies to Report Changes in Shareholder's

question 98

True/False

The SEC requires listed companies to report changes in shareholder's equity and ending balances as a separate financial statement, but smaller companies may report this information in a supporting schedule or as a note.

---

Definitions:

SPSS Output

The results generated by the Statistical Package for the Social Sciences, including statistical tests, tables, and graphs, after data analysis.

Test Statistic

A calculated value from sample data that is used in statistical testing to decide whether to reject the null hypothesis within the framework of a hypothesis test.

P-value

A statistical measure that indicates the probability of observing the test results, or something more extreme, if the null hypothesis is true.

Null Hypothesis

A hypothesis that suggests there is no statistical significance between the specified sets of observations, usually representing a statement of no effect or no difference.