Independent financial research   /   Evidence before inferenceAbout Jeong-Mo Goo
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Primary-source reading room

Go back to
the evidence.

Regulator education, industry definitions and issuer disclosures used across the learning library.

Choose the source for the question

Use Investor.gov for investor education and SEC filings for company disclosures. Nareit is an industry association and a key source for FFO definitions and sector terminology; its industry perspective is not independent investment advice. Issuer releases define company-specific measures but represent the issuer's own reporting. Read them alongside the filed financial statements.

Keep the date and definition attached

A historical filing is evidence for its reporting period. It is not a live quote or a current portfolio database. When a definition differs between companies, retain each issuer's wording and reconciliation rather than assuming the labels are comparable.

Practise checking an issuer number

The historical filing labs connect specific annual-report and earnings-release tables to a complete calculation. Each separates reported inputs, DFB arithmetic and interpretation, including differences between cash paid, dividends declared and annualized rates. The linked source ledger preserves period, publication date, currency, scale and table location.

Source directory

Read a filing step by step → · Editorial approach and corrections