Find the article 'Non-GAAP reporting: Evidence from academia and current practice' authored by Black, Christensen, Ciesielski and Whipple. This article was published in 2018. Using this article, write a short summary of no more than 200 words that contains the following:

(i) A summary of the article by Black, Christensen, Ciesielski and Whipple;

(ii) A direct quotation from the article by Black, Christensen, Ciesielski and Whipple that is correctly referenced;

(iii) A sentence paraphrasing a specific argument made by Black, Christensen, Ciesielski and Whipple that is correctly referenced (i.e. pharaphrase and correctly reference this);

You must use the Harvard referencing system for this referencing exercise.