Prefer evidence closest to the event
Audited filings, regulatory records, legal documents, product terms, technical documentation, and direct operational data usually outrank unsourced summaries. Management commentary is valuable evidence of what management says, but it is not independent confirmation.
A news report may add context or investigation; trace numerical claims back to their original source where possible.
Preserve the exact definition
Save the reporting period, unit, currency, scope, methodology, and restatement status. Companies can use the same label for different measures or change a definition over time.
Quote sparingly and retain a link or archived reference so another researcher can reproduce the interpretation.
- Source URL and publisher
- Publication and access date
- Reporting period
- Definition and exclusions
- Observation
- Inference
- Confidence
Resolve conflicts explicitly
When sources disagree, do not average them automatically. Compare dates, scopes, and incentives. State the conflict and explain which evidence carries more weight.
Maintain an update log for claims likely to change, including organization structure, pricing, product availability, and reported metrics.
Select one claim on the page, reproduce it from the cited source, and verify that the period, unit, and definition match the wording.