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The S.E.C. is investigating how Fleming accounted for payments to suppliers and how it reported its revenue and earnings.
They would, however, have to demonstrate that Xerox was willful or negligent in how it reported its income.
Enron also regularly changed how it reported results from its businesses, lumping some together one year and others the next.
Alibaba said it had provided the commission with information about how it reported data from that event.
Under the agreement, which was announced in September, Lucent would get $861 million, which includes $45 million of interest, because of how it reported a loss in 2001.
In a later letter to the medical journal, Pfizer conceded that the comparison drugs did not work and that it would change how it reported results of trials.
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Loral's involvement ended last year, when it agreed to pay $14 million in civil penalties and spend $6 million more on new controls over how it reports its activities to the government.
But the Wall Street firm's reorganization of how it reports earnings also serves its own purposes.
In the most recent filing, Google changed how it reports revenue from advertising it sells that is displayed on the Web sites of other companies like America Online.
Also, all of these numbers come from Facebook, which currently has a bug with how it reports total installs.
Last Friday TfL listed four areas where it said Uber's "approach and conduct demonstrate a lack of corporate responsibility" — including how it reports serious criminal offenses.
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CEO of Professional Science Editing for Scientists @ prosciediting.com