After the company restated its results, he did not return any of the money or options.

Yesterday, the company restated that figure as $1.67 million, or 27 cents a share.

Another 161 companies restated quarterly financial statements, as against 117 in 2003.

The company eventually restated its financial statements for 1997 through 2003.

The company has not yet restated its quarterly financial results for 1992.

When these companies restated their earnings, the growth they had reported often turned out to be an illusion.

A month later, the company restated three years of earnings.

The company has restated its financial results and is now run by new management.

The company restated its 1989 net income to $4.04 a share, from $4.31, because of the sale.

Earlier, the company restated its 1993 and 1994 financial reports.