Where to find the Financial statement numbers before restatement?

[Bahaa]

Dear All,

I am trying to do a similar study to Amiram et al 2015 about Benford's law.

To do this I need the financial statement numbers before restatement for fraud firms, because the restated numbers are closer to reality and real distribution, while the numbers before restatements are the real thing I need to study.

I used STD for datafmt but it doesn't include the original numbers before restatements, and if I use DATAFMT = SUMM_STD I get only a few numbers for this value, like 20 numbers only while for STD same year I see much more numbers from the financial statements.

Using  DATAFMT = PRE_AMENDSS gets very few observations (less than 20) so it doesnt work.

Could you please help me with this issue ?

Thank you in advance,

Bahaa

[joost impink]

Did you look into Compustat Snapshot?

Best, Joost

Compustat Snapshot: a backtest database containing non-North american fundamental financial data. Compustat snapshot includes originally reported data, restated data and multi-restated data with history back to 1987 for annual data and 1996 for interim data

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[Bahaa]

Thank you very much for your reply.

I am afraid my university does not have access to Compustat Snapshot, is there any other way through wrds to get these reports before restatements ?

thanks again for your help.