| Corporate Restatement Announcements (2003) | ||||||||
| Company | Date | Reason | ||||||
| Parametric (PMTC) | 2-Jan | filing delay | ||||||
| QuadraMed (QMDCE) | 9-Jan | CFO resigns under cloud | ||||||
| Lehman Brothers (LEH) | 9-Jan | Settlement of research bias allegations | ||||||
| Alaska Air (ALK) | 10-Jan | Andersen | ||||||
| Applied Extrusion Technologies (AETC) | 14-Jan | Sale/leaseback accounting | ||||||
| Ariba (ARBA) | 15-Jan | Failure to record payments and stock options as expenses | ||||||
| HumaTech (HUMT:OTCBB) | 16-Jan | Revenue | ||||||
| BayCorp Holdings (MWH:Amex) | 16-Jan | Review by new auditors | ||||||
| Veritas (VRTS) | 17-Jan | Accounting for software/ad swaps with AOL | ||||||
| Pixelworks (PXLW) | 21-Jan | Acquisition | ||||||
| Agilent (A) | 21-Jan | "Reclassifies" results to create new unit | ||||||
| Freddie Mac (FRE) | 22-Jan | Timing of recognition of income | ||||||
| Gemstar-TV Guide (GMSTE) | 23-Jan | Revenue recognition | ||||||
| Cambrex (CBM) | 24-Jan | Expensing | ||||||
| i2 Technologies (ITWO) | 27-Jan | Andersen | ||||||
| Perrigo (PRGO) | 27-Jan | Compensation Cost | ||||||
| Carreker (CANIE) | 28-Jan | Revenue | ||||||
| Glenborough Realty Trust (GLB) | 28-Jan | Andersen | ||||||
| Anika Therapeutics (ANIK) | 28-Jan | Revenue recognition | ||||||
| Pro-Fac (preferred) (PFACP) | 30-Jan | Overstated gain | ||||||
| Commerce One (CMRC) | 30-Jan | Overstated options expense | ||||||
| Dynegy (DYN) | 31-Jan | Additional | ||||||
| Todd Shipyards (TOD) | 31-Jan | Pension settlement | ||||||
| Norstan (NRRD) | 3-Feb | Andersen | ||||||
| Commerce Bancshares (CBSH) | 3-Feb | Will start expensing options | ||||||
| D&B (DNB) | 5-Feb | Revenue recognition | ||||||
| BankAtlantic Corp. (BBX) | 6-Feb | Improperly accounted for the value of mutual funds in a compensation plan | ||||||
| Qwest (Q) | 11-Feb | Augments previous restatement; revenue recognition, accounting for optical capacity asset transactions | ||||||
| NCO Group (NCOG) | 12-Feb | Revenue recognition | ||||||
| Caraco Pharmaceutical (CARA) | 12-Feb | N/A | ||||||
| Loews (LTR) | 13-Feb | Goodwill accounting | ||||||
| Symbol Technologies (SBL) | 13-Feb | Revenue recognition | ||||||
| Dynegy (DYN) | 14-Feb | Third restatement; related to "forward power curve methodology" | ||||||
| Enzon (ENZN) | 18-Feb | Writedown of investment in Nektar Therapeutics | ||||||
| First Financial (THFF) | 19-Feb | Better than originally estimated | ||||||
| Nationwide Financial (NFS) | 24-Feb | Adverse ruling in lawsuit | ||||||
| Ahold (AHO) | 24-Feb | Improper accounting of promotional payments from suppliers | ||||||
| Schering-Plough (SGP) | 25-Feb | Increased litigation reserves amid federal inquiries into sales, marketing, clinical trials | ||||||
| Ultralife Battery (ULBI) | 25-Feb | Accounting for sale of stake in Ultralife Taiwan | ||||||