| 21. | Raytheon Co . said federal regulators are questioning its recent earnings restatements.
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| 22. | With RESTATE-CASES-- Major recent earnings restatements.
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| 23. | Wu found a marked increase in restatements in recent years.
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| 24. | Qwest had already been weighing a restatement of about $ 1 billion.
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| 25. | A rash of earnings restatements could further diminish investor confidence.
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| 26. | The company cannot state with certainty when a restatement will be completed.
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| 27. | Q . The restatements are at $ 9 billion now.
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| 28. | Time Warner said further financial restatements are possible as the investigations continue.
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| 29. | He said a morning session Monday was largely a restatement of positions.
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| 30. | ConAgra also filed a restatement for the first three quarters of 2001.
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