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Diane Publishing Books
Financial Restatements: Update of Public Company Trends, Market Impacts, and Regulatory Enforcement Activities
Orice M. Williams (au); Jeanette M. Franzel (au); Thomas J. McCool (au)
In 2002, it was reported that the number of restatement announcements due to financial reporting fraud &/or accounting errors grew significantly between Jan. 1997 & June 2002, negatively impacting the restating companies’ market capitalization by billions of dollars. The author was asked to update key aspects of the 2002 report. This report discusses: (1) the number of, reasons for, & other trends in restatements; (2) the impact of restatement announcements on the restating companies’ stock costs & what is known about investors’ confidence in U.S. capital markets; & (3) regulatory enforcement actions involving accounting- & audit-related issues. Includes recommendations. Charts & tables.
Asia Rising: Why America Will Prosper as Asia’s Economies Boom
Gates of the Alamo
Live Now, Age Later: Proven Ways to Slow Down the Clock
Around the American Table: Treasured Recipes & Food Traditions from the American Cookery Collections of the New York Public Library
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