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Using the Europe Restatements search
Who is this article for?
Users who want to learn about the Europe Restatements search.
No special access or permissions are required.
The Audit Analytics Europe Restatements dataset provides comprehensive restatements data disclosed by public companies listed on EEA, UK, and Swiss equity exchanges, covering over 8,000 companies with information on financial restatements by industry, location, and impact on income.
1. Understanding the dataset
The Europe Restatements dataset includes:
- Financial restatements across 8,000+ companies listed on EEA, UK, and Swiss exchanges
- Data organised by industry, location, and impact on income
- Restatements disclosed by companies listed on non-regulated exchanges (where available)
Note: The Europe Restatements database is available online, through WRDS, and through data feeds [Feed79] with the relevant subscription.
2. Common uses for the dataset
You can use the Europe Restatements dataset to:
- Identify auditor of record during the restated period
- Identify common reasons for clerical errors, financial fraud, and accounting rule issues
- Identify accounting quality by industry, peer group, market cap, and more
3. Understanding the collection methodology
The data is sourced from the following form types:
- Annual reports
- Interim reports
- Press releases of public companies
4. Searching the database
The Europe Restatements search page offers the following filters:
| Name | Description | Data Dictionary Field(s) | Sort By? |
| Search by Entity Map Key or Ticker | Filter results to a specific population | Entity Map Key Ticker | Yes |
| Search Disclosure Text | Search for text containing keyword | N/A | No |
| Filter by issue | Filter by restatement taxonomy | Taxonomy of Issues tab | No |
| Market Indexes | Filter for market index or indexes on which the entity is included | Market Indexes | No |
| Languages | Filter by language of document | Language | No |
| Impact | Filter by whether the impact the restatement had on financial statements was positive or negative | Impact | No |
| Currency | Toggles the currencies for financial data filters between USD, EUR, and GBP | N/A | No |
| Market Cap (EUR) | Filter by companies’ market caps | Market Cap EUR | Yes |
| Revenue (EUR) | Filter by companies’ revenue | Revenue EUR | Yes |
| Net Income (+/-) (EUR) | Filter by range of aggregate impact of the restatement | Cumulative Change in Net Income EUR | No |
| Stockholder Equity (+/-) (EUR) | Fiter by range of aggregate impact of the restatement on stockholder equity | Cumulative Change in Stockholder Equity EUR | No |
| Search Industries | Filter by companies’ industry(s) | SIC Code Description NAICS Code Description | No |
| Company Location | Filter by current business address location(s) | Headquarter City Headquarter Country Headquarter Country Code | No |
| Filing Date | Filter by a range of file dates | Filing Date | Yes |
| Begin Date | Filter by period beginning date for which the registrant is restating | Restatement Period Begin | Yes |
| End Date | Filter by period end date for which the registrant is restating | Restatement Period End | Yes |
| Filter by Market | Filter by principal exchange | Primary Exchange | No |
5. Viewing and downloading results
Results can be viewed at the bottom of the page.
The following are accessible through clicking the respective hyperlinks:
- CSV file downloads of the results (all fields available in the CSV are defined in the Data Dictionary)
- Market Indexes Mapping download
- Europe Restatements Data Dictionary download
- Overview of individual companies' profile
- Filing date (opens the restatement text for a given entry)
Note: All restatement texts of a given company are available for viewing on the company's overview profile.
6. Setting up alerts
The Europe Restatements database supports the following alert options:
- Saved Search Alert: Yes
- Daily Summary Email: No