restatements

n.

再声明，重述( restatement的名词复数 )；

Restatements
Reducing Restatements with Increased Industry Expertise
Audit Committee Characteristics And Restatements
An Analysis of the Underlying Causes Attributed to Restatements
The Effect of 10K Restatements on Firm Value, Information Asymmetries, and Investors' Reliance on Earnings
Auditor Independence, Non-Audit Services, and Restatements: Was the U.S. Government Right? *
The Circumstances and Legal Consequences of Non-GAAP Reporting: Evidence from Restatements
An Empirical Analysis of the Decline in the Information Content of Earnings following Restatements
A Changing of the Guard: Executive and Director Turnover following Corporate Financial Restatements.
The Importance of Distinguishing Errors from Irregularities in Restatement Research: The Case of Restatements and CEO/CFO Turnover