The Audit Analytics Canada Financial Restatements database covers all SEDAR filers who have disclosed a restatement for prior financial statements since 2006.
- Use financial restatements as a factor to gauge financial reporting quality
- Benchmark severity of restatements against companies within the same industry
- Know which companies issue multiple restated financial statements
- Key data points include corresponding issues with type of restatement (calculation, application, intentional or other), The International Accounting Citation(s), the restated periods, and the impact (negative or positive).
The Audit Analytics Canada (SEDAR) Restatement database covers all SEDAR registrants that have disclosed a restatement of prior period financial statements due to calculation, application, or intentional errors.
Updated daily, the disclosure of the prior period restatement is extracted, and the corresponding issues are tagged along with type of restatement (calculation, application, intentional, or other), International Accounting Citation(s), the restated periods, and the impact (negative or positive).
|Availability||Online • Data Feed • Excel • WRDS|
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