In its latest filing, Groupon says that it has restated its financial results for the last three years "to correct for an error" in the way it reported revenue.
ComScore Media Metrix, one of the leading companies that measure Web site audiences, has discovered flaws in the methodology that it introduced in October, and it has restated its measurements for the last three months of 2002.
The generic drug maker Barr Laboratories Inc. said yesterday that it had restated its 2000 and first-quarter results to reflect accounting changes and would not sell 500,000 of its shares in a secondary offering as it had planned.
Alan G. Hevesi, the New York State comptroller, said he would like the rule changed so a company in trouble -- perhaps because it had restated its earnings or was facing an S.E.C. enforcement action -- could have a contested election without shareholders first either backing the election or withholding votes from director candidates.
Newmont, which was under review by securities regulators over its accounting for recent acquisitions, also said it had restated earnings for 2001 and 2002 downward to reflect results of a reaudit by its accounting firm.
The Hewlett-Packard Company said in a filing that it had restated first-quarter cash flow from operations, reducing it 18percentt because of an accounting error.
When Household's top executives certified their financial results with the Securities and Exchange Commission this week, the company announced that it had restated net income since 1994, with a reduction of $386 million.
Oceaneering International, an oil field services company, said yesterday that it had restated earnings for the third quarter of 2001 by $810,000 because it incorrectly accounted for restricted stock expenses and related tax payments.
Société Générale, the French bank that lost billions from a rogue trader, disclosed today that it had restated quarterly income figures for last year to account for the unauthorized trades.
This morning, the company said it had restated financial results for 2000 through 2003, and adjusted 2004 results, reducing its net worth on Dec. 31, 2004, by $2.26 billion, or 2.7% less than the company's auditors had first suggested might be necessary to $80.61 billion.
In "Stalin's Folly," a new book aimed at a popular rather than a scholarly readership (at one point Marx is compared with Stephen King), the young Russian journalist Constantine Pleshakov has restated it, claiming to have new evidence in support of the theory that Stalin was bent on attack, not defense.
