Restatements

Restatements among large companies spiked to a peak of 555 in 2005 but have ebbed each year since, Audit Analytics data show.

The Big Number 2011

Restatements are secondary sources that seek to "restate" the legal rules that constitute the common law in a particular area into a series of principles or rules.

OpEdNews - Diary: American Governments: HOAs under servitudes law & local government under constitutional law 2009

Restatements, alone, aren't as ominous for investors as outside investigations.

Why Do Investors Ignore Inquiries? 2008

Restatements fell in 2007 for the first time in the post-Enron era, according to separate studies by research firms Glass Lewis & Co. and Audit Analytics.

After Losses, 2008

The codes are the spiritual parents of the Restatements of the Law—black-letter codes of the 20th century, sponsored by the American Law Institute, but meant for persuasion of judges, rather than enactment into law.

A History of American Law Lawrence M. Friedman 1985

The codes are the spiritual parents of the Restatements of the Law—black-letter codes of the 20th century, sponsored by the American Law Institute, but meant for persuasion of judges, rather than enactment into law.

A History of American Law Lawrence M. Friedman 1985

The codes are the spiritual parents of the Restatements of the Law—black-letter codes of the 20th century, sponsored by the American Law Institute, but meant for persuasion of judges, rather than enactment into law.

A History of American Law Lawrence M. Friedman 1985

Judges in the United States are free to consult all manner of commentary – Restatements, Treatises, what law professors or even law students write copiously in law reviews, for example.

Scalia vs. Ginsburg 2006

He said that "the mind, in regard to most important subjects and inward states, is forever swinging between opposite points, and it seems sometimes almost indifferent to us whether we affirm or deny a given proposition; there is so much truth in the denial, and so much truth in the affirmation" Restatements 40.

Philocrites: 'Words are not the only language': Henry Whitney Bellows's view of scripture. 1997

Restatements of this nature are common for U.S. companies and these changes were clearly not an indication of fraud by CSKI as has been alleged.

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