The Audit Analytics Europe Financial Restatements database covers companies listed on a regulated European exchange that have filed a financial restatement in English since January 1, 2018
- Financial restatements across 8,000+ companies listed on EEA, UK, and Swiss exchanges by industry, location, and impact on income
- Auditor of record during the restated period
- Common reasons for financial restatements, including revenue recognition, financial fraud, and accounting issues
- Accounting quality by industry, peer group, market cap, and more
The Europe Financial Restatements database tracks corrections of errors affecting the financial statements due to clerical error, misapplication of accounting standards, or fraud (collectively "restatements") in accordance with IAS 8.42 or equivalent accounting standards. Restatements are included for companies listed on a regulated exchange located in the European Economic Area, UK, and Switzerland. Restatements made by companies listed on select unregulated exchanges are included when available.
|Source||Company Annual Reports, Interim Reports, Press Releases|
|Coverage||EEA, UK, + Swiss equity listed companies (English-only disclosures)|
|Availability||Online • Data Feed • Excel • WRDS|
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