Related by context. Frequent words. (Click for all words.) 70 restate 68 restated 64 restatement 54 restatements 48 reiterating 48 reaffirming 48 revising 43 reaffirmed 41 repeating 40 clarifying 40 correcting 40 accounting 39 affirming 39 fiscal 39 amending 38 audited 38 divesting 38 overstated 37 reaffirm 37 overstating 37 acknowledging 37 filing 36 articulating 36 updating 36 amended 36 reviewing 36 Generally Accepted Accounting Principles 36 reiterated 35 reiterate 35 restructuring 35 reiterates 35 affirmed 35 reconciling 35 expensing 34 revisiting 34 misrepresenting 34 repaying 34 audit 34 consolidating 33 earnings 33 Financial Statements 33 reaffirms 33 disclosing 33 auditors 33 summarizing 33 misrepresented 33 asserting 33 reversing 33 corrects 33 reinforcing 33 backtracking 33 pro forma 33 deleting 32 terminating 32 omitting 32 & Touche 32 footnotes 32 evaluating 32 renegotiating 32 discarding 32 auditing 32 reorganizing 32 ratifying 32 dismissing 32 rewriting 32 quarterly 32 renewing 32 corrected 32 confirming 32 affirm 32 validating 31 inflating 31 resetting 31 expensed 31 misrepresentations 31 resolving 31 delisting 31 downplaying 31 shelf registration 31 misrepresentation 31 falsifying 31 streamlining 31 analyzing 31 restoring 31 dissecting 31 verifying 30 EPS estimate 30 downgrading 30 valuing 30 revises 30 recast 30 concealing 30 pretax 30 Audit Committee 30 assessing 30 balance sheet 30 repositioning 30 immaterial 30 contradicting 30 diluted EPS 30 refocusing