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Which of the following is not a form of shareholder activism?
Auditor Opinions
Professional judgements issued by auditors at the conclusion of an audit, reflecting their assessment of the accuracy and fairness of a company's financial statements.
GAAP
Generally Accepted Accounting Principles, a set of rules and standards for financial reporting and accounting practices in the United States.
Disclaimer of Opinion
An auditor's statement indicating inability to express an opinion on the fairness of financial statements due to limited information or uncertainties.
Adverse Opinion
An auditor's opinion indicating that a company's financial statements do not fairly represent its financial position, results of operations, or cash flows, often due to misstatements or non-compliance with accounting standards.
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