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  "documentTitle": "NQ Mobile (NQ)",
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  "authorName": "Carson C. Block",
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      "text": "Failure to ensure that disclosures about cash balances by entity are correct. Classifying Cash and Equivalents as a Level 2 asset in 2012. Not booking restricted share issuance. Failure to ensure that share-based compensation is recorded.",
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      "text": "73 NQ Q4 2012 earnings conference call. 74 NQ Q2 2013 earnings conference call. 75 NQ 2012 20-F, pp. 7-8. 76 NQ Q2 2013 earnings conference call. 77 id.",
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