What do the Under Armour and GE SEC settlements tell us about trends in accounting fraud ?

After the financial crisis the SEC seems to have decided accounting fraud is ok, as long as companies disclose it

Highly anticipated US Securities and Exchange Commission enforcement actions against Under Armour this past week and GE last December spotlight a negative trend for investors that started, in my opinion, right after the financial crisis:

The SEC is more often prosecuting what looks like manipulation of financial activity and accounting to meet analyst e…