tailieunhanh - LINKS BETWEEN BUSINESS ACCOUNTING AND NATIONAL ACCOUNTING

We identify earnings restatements by searching the Lexis-Nexis news library using keyword and string searches. We searched for words containing the strings “restat” or “revis.” We supplement this sample with keyword searches from two other full-text news databases, Newspaper Source and Proquest Newspapers. The restatement sample consists of restatements announced over the period from January 1, 2000, to December 31, 2001. We choose this sample period because the data on audit and nonaudit fees (needed to analyze auditor conflicts) are available only in proxy statements filed on February 5, 2001, or later, after revised SEC rules on auditor independence. We identify 303 cases of restatements of quarterly or annual. | ST ESA STAT 76 Department of Economic and Social Affairs Statistics Division Studies in Methods Handbook of National Accounting Series F LINKS BETWEEN BUSINESS ACCOUNTING AND NATIONAL ACCOUNTING United Nations New York 2000 2 NOTE Symbols of United Nations documents are composed of capital letters combined with figures. The designations employed and the presentation of material in this publication do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country territory city or area or of its authorities or concerning the delimitation of its frontiers or boundaries. Where the designation country or area appears it covers countries territories or areas. ABBREVIATIONS BEA GFCF GCF GCS FC FIFO FISIM FRB INSEE ISIC LIFO NCS NFC NIPA PIM PV SNA SUT UNSD United Nations Statistics Division Bureau of Economic Analysis United States of America Gross fixed capital formation Gross capital formation Gross capital stock Financial corporation First in first out Financial intermediation services indirectly measured Federal Reserve Board United States of America Institut national de la statistique et des études économiques France International Standard Industrial Classification of All Economic Activities Last in first out Net capital stock Non-financial corporation National income and product accounts United States of America Perpetual inventory method Present value System of National Accounts Supply and use tables ST ESA STAT 76 United Nations publication Sales No. ISBN 92-1-161427-9 Copyright United Nations 2000 All rights reserved CONTENTS ACKNOWLEDGEMENTS 1 CHAPTER I COMPILATION OF NATIONAL ACCOUNTS FROM BUSINESS ACCOUNTS NON-FINANCIAL CORPORATIONS Vu Quang Viet United Nations Statistics Division A. B. Statement of incomes and 1. Description of the income and expenditure a Net b Cost of goods .

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