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Diane Publishing Books
Financial Restatement Database
Orice M. Williams (au)
On July 24, 2006, a report was issued entitled, “Financial Restatements: Update of Public Company Trends, Market Impacts, & Regulatory Enforcement Activities.” That report included a listing of 1,390 financial restatement announcements that were identified as having been made because of financial reporting fraud &/or accounting errors between July 1, 2002, & Sept. 30, 2005. As part of that work, the author was asked to provide a limited update of that database for the period Oct. 1, 2005, through June 30, 2006, along with the database included in the July 2006 report. This report provides information about restatement announcements since Oct. 2005.
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