Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges : Report to the Chairman, Committee on Banking, Housing and Urban Affairs, U.S. SenateUnited States General Accounting Office, 2002 - 262 pagini |
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AAER accounting irregularities accounting practices Adelphia Aid's Announcement date April Arthur Andersen assets audit committee Aurora bankruptcy board of directors charges companies restating company's corporate governance Credit Rating Agency Critical Path debt December disclosure downgraded earnings enforcement Enron Exchange Act February financial data financial reporting financial results financial statement restatements fiscal fraud GAAP GAO's analysis identified impact Incorporated increased independent auditor International investigation investment investor confidence issued issuer ITMO JDS Uniphase June KPMG LLP March market capitalization MicroStrategy million Moody's Nasdaq NYSE officer Orbital Orbital Sciences Corporation Oversight Structure percent period public companies recommendations restate its financial restating companies revenue recognition Rite Aid Corporation rules Safety-Kleen Sarbanes-Oxley Act SeaView SEC filings SEC's Section 10(b securities analysts shareholders Standard and Poor's Statement Restatement Announcements stock price closed Sunbeam Technologies Thomas & Betts trading days transactions violations Waste Management Waste Management's Xerox
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Pagina 259 - USC 78c note)) involving such equity security, before the end of the second business day following the day on which the subject transaction has been executed, or at such other time as the Commission shall establish, by rule, in any case in which the Commission determines that such 2-day period is not feasible.
Pagina 193 - Accountants, reportable conditions are matters coming to our attention relating to significant deficiencies in the design or operation of the internal control that, in our judgment, could adversely affect the agency's ability to record, process, summarize, and report financial data consistent with the assertions by management in the financial statements.
Pagina 155 - US commissioner was really an anachronism, and that he should perform only a ministerial function, that in the US District Court for the Eastern District of Michigan the judges were able to handle all of the work of the commissioners with no inconvenience to the parties to proceedings before them, and that they were able to handle the so-called miscellaneous criminal docket without any inconvenience to lawyers or parties, and so forth and so on. Now, in your statement...
Pagina 49 - FY90 FY91 FY92 FY93 FY94 FY95 FY96 FY97 FY98 FY99 FYOO FY01 [ Total SEC enforcement actions initiated | Number of AAER cases cited within total Notes: Data are for fiscal years.
Pagina 13 - the Commission" shall mean the Commodity Futures Trading Commission established under section 4a of this title. The term "commodity trading advisor" shall mean any person who, for compensation or profit, engages in the business of advising others, either directly or through publications or writings, as to the value of...
Pagina 67 - The regulation provides that when an issuer, or person acting on its behalf, discloses material nonpublic information to certain enumerated persons (in general, securities market professionals and holders of the issuer's securities who may well trade on the basis of the information), it must make public disclosure of that information.
Pagina 235 - Sections 10(b), 13(a), 13(b)(2)(A), and 13(b)(2)(B) of the Exchange Act and Rules 10b-5, 12b-20, 13a-l, 13a-ll, and I3a13 thereunder; and violations of Sections 17(a)(2) and (3) of the Securities Act.
Pagina 13 - Investment adviser" means any person who, for compensation, engages in the business of advising others, either directly or through publications or writings, as to the value of securities or as to the advisability of investing in, purchasing, or selling securities, or who, for compensation and as a part of a regular business, issues or promulgates analyses or reports concerning securities. "Investment adviser...
Pagina 258 - ... regulations that prohibit fraudulent, manipulative, or deceptive conduct.". (b) INVESTMENT ADVISERS.— Section 203(e) of the Investment Advisers Act of 1940 (15 USC 80b-3(e)) is amended— (1) by striking...
Pagina 254 - ... (2) cause or induce any person to— (A) withhold testimony, or withhold a record, document, or other object, from an official proceeding; (B) alter, destroy, mutilate, or conceal an object with intent to impair the object's integrity or availability for use in an official proceeding...