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	<title><![CDATA[restatement Resources | BNET]]></title>
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	<description><![CDATA[White papers, case studies, business articles, and blog posts relating to restatement]]></description>
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		<title><![CDATA[Insight Enterprises, Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14058_23-269879.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Operator instructions Your first question comes from the line of Matt Sheerin with Thomas Weisel Partners. Matthew Sheerin - Thomas Weisel Partners  Obviously, a lot of moving parts here and a lot of questions, just take focus on the accounting issues for a second....]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Tue, 17 Feb 2009 10:22:19 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/insight+enterprises+inc..html"><![CDATA[Insight Enterprises Inc.]]></category>
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		<title><![CDATA[The Shaw Group Inc. F4Q08 (Qtr End 08/31/08) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14049_23-245258.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionNow, I'll refer you to slide three. I'll turn the call over to Brian Ferraioli, our Chief Financial Officer. Brian Ferraioli Thank you, Chris. Good morning everyone, and thank you for joining us. As you see on slide three, we had a very strong quarter, measured in terms...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 30 Oct 2008 11:43:10 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[Restatement]]></category>
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		<category domain="http://resources.bnet.com/topic/shaw+group+inc..html"><![CDATA[Shaw Group Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">SGR</category>
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		<title><![CDATA[Q&A With Medicis CEO Jonah Shacknai, Who Sees a "Definite Downturn" in Vanity Pharma]]></title>
		<link><![CDATA[http://industry.bnet.com/pharma/1000263/qa-with-medicis-ceo-jonah-shacknai-who-sees-a-definite-downturn-in-vanity-pharma/]]></link>
		<description><![CDATA[Medicis is going through a dramatic period. The vanity pharma company's Restylane dermal filler is in a battle royale with Allergan's Juvederm. It's waiting for FDA approval for Reloxin, its competitor to Allergan's Botox. And it just acquired LipoSonix, a high-intensity non-invasive ultrasound fat reducer.    I talked...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Mon, 06 Oct 2008 05:00:41 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/ernst+%2526+young+llp.html"><![CDATA[Ernst & Young LLP]]></category>
		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[Restatement]]></category>
		<category domain="http://resources.bnet.com/topic/physician.html"><![CDATA[Physician]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">AGN</category>
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		<title><![CDATA[Maxim Completes Restatement of Financial Statements]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200809/ai_n28121669]]></link>
		<description><![CDATA[Maxim Integrated Products, Inc. (PINKSHEETS: MXIM) announced that it has completed the restatement of its financial statements for stock-based compensation and certain other adjustments and filed with the U.S. Securities and Exchange Commission SEC its Annual Reports on Form 10-K for fiscal years 2006, 2007 and 2008 and its Quarterly...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 30 Sep 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/adjustment.html"><![CDATA[adjustment]]></category>
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		<title><![CDATA[International Rectifier to Host Conference Call on August 4, 2008 to Discuss Restatement Results]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_August_1/ai_n27966769]]></link>
		<description><![CDATA[EL SEGUNDO, Calif. -- International Rectifier Corporation (NYSE:IRF) today announced the filing of its financial restatement for certain prior periods. The Company expects to file with the Securities and Exchange Commission SEC its 2007 annual report on Form 10-K and quarterly reports on Form 10-Q for the quarters ending March...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Aug 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
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		<title><![CDATA[ArthroCare Announces Informal Inquiry by SEC]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_July_24/ai_n27944372]]></link>
		<description><![CDATA[AUSTIN, Texas -- ArthroCare Corp. (NASDAQ: ARTC) announced today that it has been informed by the SEC's Fort Worth District Office that the Staff of the SEC's Division of Enforcement is conducting an informal inquiry into accounting matters related to ArthroCare Corporation arising out of the Company's recently announced restatement...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 24 Jul 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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	<item>
		<title><![CDATA[With EGTRRA restatement, a perfect time for plan changes]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_km2922/is_200806/ai_n28014381]]></link>
		<description><![CDATA[If you offer a defined contribution plan to your workers, your plan document must be restated with the IRS sometime within the next year. This is a result of the Economic Growth and Tax Relief Tax Reconciliation Act of 2001.   The IRS is now requiring a complete plan...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sun, 15 Jun 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/internal+revenue+service.html"><![CDATA[Internal Revenue Service]]></category>
		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[restatement]]></category>
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	<item>
		<title><![CDATA[International Rectifier Provides Update on Restatement Process]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_June_13/ai_n26675548]]></link>
		<description><![CDATA[Company Receives New York Stock Exchange Listing Extension  EL SEGUNDO, Calif. -- International Rectifier Corporation (NYSE:IRF) today announced that the estimated filing date of the restatement will be later than June 17, 2008, its most recent target date. The Company is completing its 2007 annual report on Form 10-K...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 13 Jun 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/company.html"><![CDATA[Company]]></category>
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		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[restatement]]></category>
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	</item>
	<item>
		<title><![CDATA[Is there a duty? Limiting college and university liability for student suicide.]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6402/is_200805/ai_n25607582]]></link>
		<description><![CDATA[This Note argues that nonclinician administrators employed by  institutions of higher education do not have a special relationship with  their students such that they have a duty to act with reasonable care to  prevent a foreseeable student suicide. Courts that have in recent years  ruled to...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 01 May 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/administrator.html"><![CDATA[administrator]]></category>
		<category domain="http://resources.bnet.com/topic/massachusetts+institute+of+technology.html"><![CDATA[Massachusetts Institute of Technology]]></category>
		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[Restatement]]></category>
		<category domain="http://resources.bnet.com/topic/suicide.html"><![CDATA[suicide]]></category>
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	<item>
		<title><![CDATA[COMPANY SHAKES UP EXECS AMID SEC PROBE]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qn4191/is_20080403/ai_n25348394]]></link>
		<description><![CDATA[Westmoreland Coal Co. replaced its chief financial officer Wednesday and promoted three other executives to new accounting posts in the wake of two earnings restatements in 16 months.    The move comes two days after the company told stockholders it is being investigatted by the Securities and Exchange...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Thu, 03 Apr 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<category domain="http://resources.bnet.com/topic/westmoreland+coal+co..html"><![CDATA[Westmoreland Coal Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">WLB</category>
		<category domain="tickers">WLB</category>
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	<item>
		<title><![CDATA[SEC IS INVESTIGATING ACCOUNTING ERRORS]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qn4191/is_20080401/ai_n25163050]]></link>
		<description><![CDATA[Federal securities regulators are investigating Westmoreland Coal Co. for accounting errors that have forced the company to revise its earnings twice in the past 16 months.    The Colorado Springs-based company revealed the probe Monday in a filing with the Securities and Exchange Commission that also disclosed that...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Apr 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
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		<category domain="http://resources.bnet.com/topic/westmoreland+coal+co..html"><![CDATA[Westmoreland Coal Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">WLB</category>
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		<title><![CDATA[Westmoreland Completes Restatement; Reports Results for the Third Quarter of 2007; Extends Filing Date of Form 10-K for Year Ended December 31, 2007; Closes Roanoke Valley Project Refinancing]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_March_17/ai_n24926426]]></link>
		<description><![CDATA[COLORADO SPRINGS, Colo. -- Westmoreland Coal Company (AMEX: WLB) reported today that it had completed the previously announced restatement to correct errors in the amounts recorded for the Company's post-retirement medical benefit obligations and related expenses, its stock-based compensation expense and its state income taxes. The Company has filed its...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 17 Mar 2008 23:59:59 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/benefits.html"><![CDATA[Benefits]]></category>
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		<category domain="http://resources.bnet.com/topic/westmoreland+coal+co..html"><![CDATA[Westmoreland Coal Co.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">WLB</category>
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		<title><![CDATA[Merge Healthcare Announces Delay in Filing 2007 Annual Report]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_March_17/ai_n24926437]]></link>
		<description><![CDATA[Company to file within extension period permitted by SEC Rule 12b-25  MILWAUKEE -- Merge Healthcare Incorporated (NASDAQ:MRGE)(TSX:MRG), today announced that it is delaying the filing with the U.S. Securities and Exchange Commission (the "SEC") of its annual report on Form 10-K for the year ended December 31, 2007 (the...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 17 Mar 2008 23:59:59 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/healthcare.html"><![CDATA[HEALTHCARE]]></category>
		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[restatement]]></category>
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	<item>
		<title><![CDATA[Is Your Company at Risk for Financial Restatements?]]></title>
		<link><![CDATA[http://www.bnet.com/2403-13502_23-191763.html]]></link>
		<description><![CDATA[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...]]></description>
		<s:doctype><![CDATA[Articles]]></s:doctype>
		<pubDate>Tue, 11 Mar 2008 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/sox.html"><![CDATA[SOX]]></category>
		<category domain="http://resources.bnet.com/topic/financial+restatements.html"><![CDATA[Financial Restatements]]></category>
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		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[Restatement]]></category>
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		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
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	</item>
	<item>
		<title><![CDATA[CIFiR backs mandatory XBRL, tougher restatement criteria]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2008_March/ai_n29418978]]></link>
		<description><![CDATA[It has apparently gone unnoticed that the SEC Advisory Committee on Improvements to Financial Reporting CIFiR, which I mentioned last month, will recommend to the Securities & Exchange Commission SEC to begin phased-in, mandatory adoption of XBRL tagging. The "developed proposal" that was published at the Committee's January 11 meeting...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Sat, 01 Mar 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/restatement.html"><![CDATA[restatement]]></category>
		<category domain="http://resources.bnet.com/topic/sec.html"><![CDATA[SEC]]></category>
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		<title><![CDATA[Actel Corporation Announces Q4 FY2007 Conference Call]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_pwwi/is_200802/ai_n21413259]]></link>
		<description><![CDATA[Actel Corporation (NASDAQ: ACTL) has scheduled a conference call to discuss the Company's financial results for its fourth fiscal quarter on Wednesday, February 20, 2008, at 2:00 p.m. Pacific Time / 5:00 p.m. Eastern Time.  The Company today became current in its filings with the Securities and Exchange Commission...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 11 Feb 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/nasdaq+stock+market+inc..html"><![CDATA[Nasdaq Stock Market Inc.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">NDAQ</category>
		<category domain="tickers">NDAQ</category>
	</item>
	<item>
		<title><![CDATA[Beazer Homes Provides Business Update]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_m0EIN/is_2008_Feb_1/ai_n24243563]]></link>
		<description><![CDATA[Company to Exit Mortgage Origination Business;  Enters into Marketing Arrangement with Countrywide;  Company Implements Conclusions from Comprehensive Market Review and Provides Certain Preliminary First Quarter Operating Data  ATLANTA -- Beazer Homes USA, Inc. (NYSE: BZH) (www.beazer.com) today announced the discontinuation of mortgage origination services through Beazer Mortgage...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Feb 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/audit.html"><![CDATA[audit]]></category>
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		<category domain="http://resources.bnet.com/topic/countrywide+financial+corp..html"><![CDATA[Countrywide Financial Corp.]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[FINANCE]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">CFC</category>
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		<title><![CDATA[IMA begins Finance GRC practice]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_hb6421/is_2008_Feb/ai_n29414848]]></link>
		<description><![CDATA[Finance Governance, Risk, and Compliance (FGRC[TM]) was one of the strategic initiatives the IMA[R] Board of Directors approved at its June 2007 Board meeting. Finance Governance, Risk, and Compliance is a unique complement to the growing and evolving area of GRC. FGRC is meant to provide resources, research, and professional...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Fri, 01 Feb 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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	<item>
		<title><![CDATA[SEC advisory panel recommends wholesale changes in US accounting]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_qn4188/is_20080114/ai_n21202127]]></link>
		<description><![CDATA[WASHINGTON -- A Securities and Exchange Commission advisory group voted Friday to approve recommendations for wholesale changes in U.S. accounting and financial reporting.   Among the changes unanimously backed by the panel: base U.S. accounting rules on transactions and activities to avoid special treatment for various industries, limit corporate...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Mon, 14 Jan 2008 23:59:59 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[accounting]]></category>
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		<title><![CDATA[The domestic legal status of customary international law in the United States: lessons from the federal courts' experience with general maritime law]]></title>
		<link><![CDATA[http://findarticles.com/p/articles/mi_6785/is_1_4/ai_n28523554]]></link>
		<description><![CDATA[Table of Contents  I. Introduction  II. The Domestic Legal Status of Customary International Law     A. Customary International Law     B. The CIL Debate     C. Federal Common Law     D. Isolating the Important Questions ...]]></description>
		<s:doctype><![CDATA[Research articles]]></s:doctype>
		<pubDate>Tue, 01 Jan 2008 23:59:59 -0800</pubDate>
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