tailieunhanh - NATIONAL ACCOUNTS: A PRACTICAL INTRODUCTION

Out of the initial sample of 303 restating firms identified from news reports, 216 firms are listed on Standard & Poor’s Compustat database. Out of those, we were able to find a control firm for 185 For each of these 185 restating firms, we tried to obtain detailed information on the nature and characteristics of the restatement by reading the relevant SEC filings (Forms 10K, 10K-A, 10Q, and 10Q-A). For 10 firms, despite the initial news reports, we could not find any indication of a restatement in these filings. We omitted these 10 cases, which left us with a sample of 175 firms. Of these 175. | ST ESA STAT 85 Department of Economic and Social Affairs Statistics Division Studies in Methods Series F Handbook of National Accounting NATIONAL ACCOUNTS A PRACTICAL INTRODUCTION United Nations New York 2003 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. LIST OF ABBREVIATIONS . CPC CPI FISIM . GCF GDP GFCF GNDI GNI IC ISIC NCS NFC NPISHs PIM PPI Cost insurance and freight Central Product Classification United Nations Consumer price index Financial intermediation services indirectly measured Free on board Gross capital formation Gross domestic products Gross fixed capital formation Gross national disposable income Gross national income Intermediate consumption International Standard Industrial Classification of All Economic Activities Net capital stock Non-financial corporation Non-profit institutions serving households Perpetual inventory method Producer price index ST ESA STAT 85 United Nations publication Sales No. ISBN Copyright United Nations 2004 All rights reserved Printed in United Nations New York ii Preface National Accounts A Practical Introduction has been prepared as part of a series being developed by the member organizations of the Intersecretariat Working Group on National Accounts ISWGNA to assist countries in the implementation of the System of National Accounts 1993 United Nations publication Sales . Its general objective is to provide an introduction to some basic concepts and structures of the System of National Accounts SNA to .

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