Sentence examples for restatement sample from inspiring English sources

We utilize a matched-pairs research design consisting of 75 restatement firms (obtained through the GAO restatement sample) and a set of 75 non-restatement control firms.

The percentage of officers who benefit is highest for the restatements sample (32.1%), followed by the class action lawsuits sample (24.1%), and is the lowest for the SEC enforcement sample (2.70%).

It was a regrettably large sample: 919 restatements by 845 public companies.

This approach allows us to include all restating firms during the sample period and to examine whether IRS attention increases during the restatement window.

The Times said the restatement resulted from changing the way it accounts for "bonus days," in which sample weekday newspapers are distributed to Sunday subscribers, and for papers distributed in a joint marketing program with the Spanish-language daily La Opinion.

Forty-five percent of companies in the sample experienced a significant unrelated governance issue following the event, such as an accounting restatement, unrelated lawsuit, shareholder action, or bankruptcy.

The strongest statement that can be made based on those opinions is that "surveys without obvious defects indicating confusion of seven percent to 15percentt of the sample have been held adequate, when supported by other evidence, to prove a likelihood of confusion". Restatement (Third) of Unfair Competition § 20 cmt.

We focus on the most serious cases of financial reporting misconduct and hand collect data on three subsamples of severe misconduct cases, between 2003 and 2015: a sample of 37 (100) SEC enforcement actions (class action lawsuits) that explicitly allege fraud and a sample of 100 restatements with the most negative market reaction in which investors presumably suspect fraud.

Restatement § 218(b).

Restatement Judgments § 68; Com.

Restatement Second §39.