The theory of the transference of the will of the people to historic persons is merely a paraphrase- a restatement
of the question in other words.
To this is appended a restatement
of the nature of justice according to common opinion, and an answer is demanded to the question--What is justice, stripped of appearances?
In works on natural history rudimentary organs are generally said to have been created 'for the sake of symmetry,' or in order 'to complete the scheme of nature;' but this seems to me no explanation, merely a restatement
of the fact.
In the second place the substance is not original with Pope but is a restatement
of the ideas of the Greek Aristotle, the Roman Horace, especially of the French critic Boileau, who was Pope's earlier contemporary, and of various other critical authorities, French and English.
This article analyzes various characteristics of financial statement restatements
and frauds discovered from 2000 to 2014 to shed some light on how financial restatements
and frauds have been affected by shifts in the regulatory and economic environment.
Understanding whether the likelihood of management turnover related to financial restatements
changes after SOX is especially important because restatements
have become much more common, with over 10% of publicly traded companies announcing restatements
in 2006 (Johnson 2008).
publicly listed companies are restating financial filings more often, but the reasons for restatements
have shifted from fraud and revenue to regulatory and accounting issues in recent years.
A Treasury Department-commissioned study, The Changing Nature and Consequences of Public Company Financial Restatements
While the number of public companies announcing financial restatements
from 2002 through September 2005 rose from 3.
are to financial officers what fumbles are to quarterbacks.
Amended filings for financial restatements
of public companies rose to a record 414 in 2004, up 28 percent from the previous year, according to Huron Consulting Group's 2004 Annual Review of Financial Reporting Matters.