
Using data to uncover trends in disclosure and reporting.
| Platform | Pricing | Freemium | Publishes | Weekly | |
|---|---|---|---|---|---|
| Issues | 108 | Founded | 3 years ago | Last Issue | 3 days ago |
| Active | |||||

Why is Meta’s free cash flow definition different from Alphabet’s? Why does Amazon calculate free cash flow differently from Oracle?
Free cash flow (FCF) has become one of the most closely watched metrics as companies invest billions in AI...
Recent restatements and ICFR revisions attributed to comment letters suggest that SEC scrutiny continues even as public comment-letter activity remains below historical levels.
In the past several weeks, Francine McKenna and I spent consid...
Using SEC filings to identify companies that may face significant future tax-related earnings swings.
A deferred tax asset represents a future tax benefit that a company expects to use to reduce taxes in later years — for example, from net...
This is collaborative effort, co-authored with The Dig the newsletter from Francine McKenna. If you value our work, please subscribe!
Deep Quarry is a reader-supported publication. To receive new posts and support my work, consider becomin...
SEC comment letters are confidential until after the IPO, but changes made by SpaceX base don the SEC's review may provide insights into the SEC's disclosure priorities.
This is collaborative effort, co-authored with The Dig the newsletter...
Subscribers, engagement, traffic and sponsorship for Deep Quarry.
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The writers behind this newsletter.
Olga Usvyatsky is a former VP of Research of Audit Analytics, where she led the development of new data sets used by investors, regulators, and academics. Her work was frequently cited by media, including WSJ, Bloomberg, and MarketWatch.
Francine McKenna writes, teaches, and speaks about audit, accounting and public company governance.
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