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

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ASEBUSS Class Weekend Martha Stewart Case 7 Oct 2011

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