restatements

Some of these restatements might not be material to investors, and others may simply reflect new accounting standards interpretations.
部分业绩的重新发布可能对投资者并不重要，其它则可能只是反映了新的会计准则解释。
Financial restatements will compromise the organizational legitimacy, enhance the company's audit risk.
财务重述会使公司的组织合法性损失，也会提高公司的审计风险。
The insider report phenomenon "good news announces early, then the bad news announces lately" is obviously in publishing restatements.
我国上市公司财务重述报告的披露明显存在着“好消息早，坏消息晚”的现象。
Another emerging challenge is the soaring number of financial restatements over the past decade.
另一个日益显现出来的挑战是，过去10年，重新发布财务报表的数量不断飙升。
This volume of restatements reflects, in part, the complexity of our financial reporting system.
在一定程度上，重新发布的财务报告数量如此众多，反映了我们财务报告体系的复杂性。
A court often justify its decision by simply citing and quoting The Restatements' rule on a given point.
法院经常通过援引和引用注释汇编的原则来证明自己在某一案例中判决的正确性。
Restatements pose significant costs on our capital markets.
重报业绩为我们的资本市场带来了巨大的成本。
In 1997, there were 116 restatements; in 2006, there were 1, 876, or more than 10 per cent of public companies.
1997年，重报业绩的数量是116份；2006年，达到1876份，超过10%的上市公司重新发布了财务报告。