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7 Resources for

restatement

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Is Your Company at Risk for Financial Restatements?: Financial restatements strain resources and unnerve shareholders. It’s a wild, post-Sarbox world. Here’s how smart companies survive. Restate and Main: Is Your Company Vulnerable? Source: CFO Publishing This column from CFO Publishing looks...; Tags: Restatement, Financial, Financial Accounting, Finance, BNET Staff, Sarbanes-Oxley Act, Sarbox, SOX, Financial Restatements, Securities, Top 5; Articles 2008-03-11
Financial Audit: Restatements to the National Science Foundation's Fiscal Year 2003 Financial Statements: This paper reviews four key areas with respect to the restatements of National Science Foundation's NSF fiscal year 2003 financial statements: the nature and cause of the errors that necessitated the restatements, including planned corrective actions by the agency and its auditors; the timing of communicating the material misstatement to...; Tags: Financial statements, Financial accounting, Financial Planning, Government Accountability Office, restatement, financial statement, National Science Foundation, misstatement, audit, financial, agency; White papers 2005-12-22
What Triggers Financial Restatements?: Poor documentation of transactions, the wrong accounting treatment, lack of transparency, weak internal controls, and in rare instances fraud can wreak havoc on corporate and personal reputations. The incidence of financial restatements in the United States has soared in the past five years and the trend continues as the post-Sarbanes-Oxley...; Tags: Penton Media Inc., restatement, internal control, financial, accounting; White papers 2005-10-01
Financial Audit: Restatements to the Department of State's Fiscal Year 2003 Financial Statements: This document consists of a report which basically reviews four key areas with respect to the restatements of State's fiscal year 2003 financial statements: the nature and cause of the errors that necessitated the restatements ; the timing of communicating the material misstatement to users of the financial statements; the...; Tags: Financial statements, Financial accounting, Financial Planning, Government Accountability Office, restatement, financial statement, misstatement, audit, financial, agency; White papers 2005-09-20
Auditor Independence And Non-Audit Services: What Do Restatements Suggest?: Do audit firm fees for financial information systems design and implementation FISDI, internal audit, and certain other services provided to an audit client lead to lax enforcement of generally accepted accounting principles? The answer is important because the Sarbanes-Oxley Act of 2002 presumes so, banning these audit client services, and...; Tags: Financial accounting, restatement, audit, GAAP, tax, Sarbanes-Oxley Act; White papers 2003-04-17

The Informational Content and Valuation Ramifications of Earnings Restatements: This paper analyzes the market responses to different categories of accounting restatements. Accounting restatements have been occurring with increasing frequency in recent years, generating significant discussion as to their causes and consequences. The paper examines both of these dimensions of restatements. It identifies 9 categories into which restatements can be...; Tags: Operational accounting, Georgia State University, restatement, accounting, valuation; White papers 2002-09-16
A Review of Earnings Restatements: This article summarizes a doctoral dissertation on an empirical capital market analysis of earnings restatements using a sample covering a quarter century, 1977-2001. Specifically, it investigates the market reaction upon and around restatement announcements, examines the quantitative information and qualitative characteristics of restatements contributing to the market's reaction, and assesses...; Tags: Financial accounting, Softrax, restatement, capital market, analysis; White papers 2002-08-01

Additional Resources

Greencore hit by EUR 21m fraud at Scottish mineral water unit: The Irish food group Greencore has sacked three senior managers after uncovering what it believes is a 21m (17m) fraud at its Scottish mineral water business, Campsie Spring. Greencore said its investigations were ongoing, but it warned that the "deliberate concealment of costs at its mineral water...; Articles 2008-06-26
Iberian Amends Credit Agreement with Trafigura: Iberian Minerals Corp. (TSX VENTURE: IZN) ("Iberian") Iberian is pleased to announce that it has entered into an amended and restated credit agreement ("Amended Credit Agreement") with Trafigura Beheer B.V. ("Trafigura"). The Amended Credit Agreement provides for an unsecured facility of up to US$125 million which is to be used...; Articles 2008-06-25
VendTek announces second quarter results: TSXV: VSI VANCOUVER, June 24 /PRNewswire-FirstCall/ -- VendTek Systems Inc. (TSX-V: VSI) ("VendTek" or "Company"), a leading provider of automated transaction systems software, is pleased to report the results of its operations for the three and six months ended April 30, 2008. The Company also announced it...; Articles 2008-06-24
Business Development and Sales Solutions for Insurance Agents: The Soft Insurance Market is Tough, but Competition from Professional Employer Organizations and Outsourced HR Services are the Real Threat: LOS ANGELES -- "There is a fundamental shift occurring in the small, mid-sized employer market today," said James A. Schlueter, President of the Total HR Network (www.totalhrnet.com). Speaking to a group of insurance agents and brokers in Southern California, he said, "Insurance agents and brokers are searching for ways to...; Articles 2008-06-24
Northland Restates Preliminary Economic Assessment, Maintains Robust Project Valuation: Bill Wagener, the COO of Northland Resources Inc. (TSX: NAU)(FRANKFURT: NBS)(OSLO: NAUR), is pleased to announce the revised results of the NI 43-101 compliant Preliminary Economic Assessment ("PEA") of its three main magnetite projects: Tapuli and Stora Sahavaara in northern Sweden, and Hannukainen in northern Finland. Last week, Northland published...; Articles 2008-06-23
RemoteMDx Retools for New Market Growth Levels; Announces New Management Team: RemoteMDx (OTCBB: RMDX), a national leader indelivering patented monitoring systems that observe and track offenders nomatter where they may be -- in their car, home or office, today releasedoperating results for the quarter and six months ended March 31, 2008. Theannouncement followed filing with the Securities and Exchange Commission...; Articles 2008-06-19
Severstal Restates Interest in Acquiring Esmark Incorporated for $17.00 Per Share: MOSCOW, June 19 /PRNewswire-FirstCall/ -- OAO Severstal (LSE: SVST; RTS: CHMF; "Severstal"), one of the world's leading metals and mining companies, today sent the following letter to the Board of Directors of Esmark Incorporated (Nasdaq: ESMK; "Esmark") with respect to Severstal's previously announced all cash $17 per share tender...; Articles 2008-06-19
OccuLogix, Inc. Announces Restatements of Financial Statements Relating to Consolidation of OcuSense, Inc.: OccuLogix, Inc. (NASDAQ: OCCX)(TSX: OC) announced today that it intends to restate its unaudited consolidated financial statements for the quarter ended March 31, 2008, its audited consolidated financial statements for the financial years ended December 31, 2007 and December 31, 2006 and its unaudited consolidated financial statements for each of...; Articles 2008-06-18
Clarification respecting June 11, 2008 news release: Douglas Lake announces restated soil sample results VANCOUVER, June 17 /PRNewswire-FirstCall/ -- (OTCBB-DLKM) Douglas Lake Minerals Inc. (the "Company" or "Douglas Lake") today clarified the results originally published in its recent June 11, 2008 news release by confirming that it has learned that Echo Tech Laboratories' originally...; Articles 2008-06-17
Symmetricom Files Restated Financial Statements and Quarterly Reports: SAN JOSE, Calif. -- Symmetricom, Inc. (NASDAQ:SYMM) today announced that it has filed with the Securities and Exchange Commission an amended Annual Report on Form 10-K/A for the fiscal year ended July 1, 2007, an amended Quarterly Report on Form 10-Q/A for the quarter ended September 30, 2007 and Quarterly...; Articles 2008-06-17
American Italian Pasta Company Reports Filing of Annual Report on Form 10-K for Fiscal Year 2005: KANSAS CITY, Mo., June 16 /PRNewswire-FirstCall/ -- American Italian Pasta Company (Pink Sheets: AITP.PK), the largest producer of dry pasta in North America, announced today the filing of its Annual Report on Form 10-K for its fiscal year 2005. The filing includes the restatement of the Company's historical...; Articles 2008-06-16
UN chief, Saudis agree on need to tackle rising oil, food prices: JEDDAH, Saudi Arabia AFP — UN chief Ban Ki-moon and Saudi King Abdullah reached common ground here Saturday on the need to tackle rising prices of oil and food, and the problem of climate change, a UN spokesman said. The UN secretary general flew into this Red Sea...; Articles 2008-06-14
Ameritrans Capital Corporation Files Amended Form 10-Q for the Third Quarter Ended March 31, 2008: NEW YORK -- Ameritrans Capital Corporation (NASDAQ: AMTC, AMTCP) today announced that it has filed an amended Quarterly Report on Form 10-Q/A with the Securities and Exchange Commission restating certain financial information reported for the three-month and nine month periods ended March 31, 2008. Investors should not rely on the...; Articles 2008-06-13

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