This is the accessible text file for GAO report number GAO-03-395R entitled 'Financial Statement Restatement Database' which was released on January 17, 2003. This text file was formatted by the U.S. Government Accountability Office (GAO) to be accessible to users with visual impairments, as part of a longer term project to improve GAO products' accessibility. Every attempt has been made to maintain the structural and data integrity of the original printed product. Accessibility features, such as text descriptions of tables, consecutively numbered footnotes placed at the end of the file, and the text of agency comment letters, are provided but may not exactly duplicate the presentation or format of the printed version. The portable document format (PDF) file is an exact electronic replica of the printed version. We welcome your feedback. Please E-mail your comments regarding the contents or accessibility features of this document to Webmaster@gao.gov. This is a work of the U.S. government and is not subject to copyright protection in the United States. It may be reproduced and distributed in its entirety without further permission from GAO. Because this work may contain copyrighted images or other material, permission from the copyright holder may be necessary if you wish to reproduce this material separately. GAO-03-395R: United States General Accounting Office: Washington, DC 20548: January 17, 2003: The Honorable Paul S. Sarbanes: Ranking Minority Member: Committee on Banking, Housing, and Urban Affairs: United States Senate: Subject: Financial Statement Restatement Database: On October 4, 2002, we issued a report to you entitled Financial Statement Restatements: Trends, Market Impacts, Regulatory Responses, and Remaining Challenges (Washington, D.C.: GAO-03-138). That report included a listing of 919 restatements we identified as having been made because of accounting irregularities between January 1, 1997, and June 30, 2002. Since its release, the report has drawn considerable attention from academics and other researchers, and we have received numerous requests for additional data about these restatements. As a result, and with the agreement of your office, we are releasing our database of information collected from public sources on the 919 restatements. We encourage researchers and the public to consider our objectives, scope, and methodology (enclosure I) and engage in their own analyses of the data contained in our restatements database (enclosure II). In addition to providing the name of each company associated with a restatement announcement, we are including the company's stock ticker symbol, the market on which the stock was trading at the time of the announcement, the date of the announcement, the entity that prompted the restatement, and the reason(s) for the restatement. We are not releasing stock price or market capitalization data, since we obtained this information from proprietary sources, but we are including the number of shares outstanding for each company. As we stated in our October report, certain of these items, such as the entity that prompted the restatement and the reason for the restatement, are subject to interpretation, and other researchers may categorize certain restatements differently. The database we are releasing today is an updated version of the one we used for the original report. It has been a work-in-progress, and we have further refined it as we have obtained additional details. In particular, we uncovered new information for many of the 919 cases, including details about initial announcement dates and the reasons for the restatements. We performed analyses with the new information and determined that the new data resulted in only minor changes to the effects and trends we had initially reported. Incorporating the additional information, we found that the unadjusted and market- adjusted immediate losses in the market capitalization of restating companies approximated $100 billion and $96: billion, respectively, as originally reported.[Footnote 1] The average holding period abnormal return over the immediate window was unchanged at -9.5 percent.[Footnote 2] We also recalculated the unadjusted and market-adjusted intermediate losses in the market capitalization of restating companies and found only marginal differences from the figures given in our original report.[Footnote 3] The average holding period abnormal return over the intermediate window (60 trading days before and 60 trading days after the announcement) remained essentially unchanged (-18.1 percent versus the -18.2 percent originally reported). The new information incorporated into the database also resulted in virtually no changes in the reasons for the restatements that we originally reported (see table 1, enclosure I). The most notable changes involved restatements that we had originally classified as "other." Additional information allowed us to reclassify numerous restatements from the "other" category. As a result, the "cost or expense" and "restructuring, assets, or inventory" categories, which had originally included 15.7 percent and 8.9 percent of the 919 restatements, respectively, rose to 16.9 percent and 10.9 percent. Further, with the new information, the share of restatements classified in the "revenue recognition" category fell slightly, from 37.9 percent to 37.4 percent. Losses in the market values of restating companies associated with revenue recognition issues continued to account for more than half of the total losses. Additionally, with further information we were able to determine that a restatement that we had originally reported as having first been announced in 2000 was more appropriately classified as having first been announced in 1999. We are sending copies of this report to the Chairman of the Senate Committee on Banking, Housing, and Urban Affairs; the Chairmen and Ranking Minority Members of the Senate Committee on Governmental Affairs and the House Committee on Financial Services; and other interested congressional committees. We will also send copies to the Chairman of the SEC and will make copies available to others upon request. The report will also be available at no charge on GAO's home page at [hyperlink, http://www.gao.gov]. If you or your staff have any questions regarding this report, please contact Orice M. Williams or me at (202) 512-8678. Sincerely yours, Signed by: Davi M. D'Agostino: Director, Financial Markets and Community Investment: Enclosures: [End of section] Enclosure I: To determine the number of and reasons for financial statement restatements since 1997, we identified financial statement restatements announced from January 1, 1997, through June 30, 2002, using the Lexis-Nexis on-line information service to search for press releases and other media coverage. When developing our search methodology for identifying financial statement restatements, we reviewed the approaches used in several academic and nonacademic research papers.[Footnote 4] Using the Lexis-Nexis "Power Search" command and the "US News, Combined" database, we performed a keyword search using "restate," "restates," "restated," "restating," or "restatement" within 50 words of "financial statement" or "earnings." We also used other variations such as "adjust," "amend," and "revise." In addition, we included some restatements identified through other sources, such as the Securities and Exchange Commission (SEC). To our knowledge, no comprehensive and authoritative database of financial statement restatements exists. While several academic and nonacademic researchers have constructed and maintained their own databases, these lists are generally proprietary and, thus, not publicly available. Moreover, in constructing their databases these researchers use different methods, criteria, and sample periods, making it difficult to directly compare their databases with ours. [Footnote 5] Because we have no means of determining its relative completeness or accuracy, our database should be viewed as a sample of financial statement restatements identified using our particular search methodology, and the results of our analysis should be viewed with this caveat in mind. Although companies restate their financial statements for many reasons, most restatements are routine and do not indicate accounting irregularities. For purposes of our review, we focused on financial restatements resulting from accounting irregularities, including so- called "aggressive" accounting practices, intentional and unintentional misuse of facts applied to financial statements, oversight or misinterpretation of accounting rules, and fraud. Also, we included in our database all restatements made because of such irregularities, regardless of the impact on the restating company's financials. We excluded restatements resulting from mergers and acquisitions, discontinued operations, stock splits, issuance of stock dividends, currency-related issues (for example, converting from Canadian dollars to U.S. dollars), changes in business segment definitions, changes due to transfers of management, changes made for presentation purposes, general accounting changes under generally accepted accounting principles (GAAP), litigation settlements, and arithmetic and general bookkeeping errors. As a general rule, we also excluded restatements resulting from accounting policy changes because they did not necessarily reveal previously undisclosed, economically meaningful data to market participants.[Footnote 6] Once we had identified a relevant restatement, we classified it into 1 or more of 13 categories based on the information presented in the initial restatement announcement or collected from other relevant information.[Footnote 7] For purposes of analysis, we further collapsed these 13 categories into 9 categories--(1) acquisitions and mergers; (2) cost or expense; (3) in-process research and development; (4) reclassification; (5) related-party transactions; (6) restructuring, assets, or inventory; (7) revenue recognition; (8) securities related; and (9) other (table 1).[Footnote 8] Our classification closely resembles that employed by Financial Executives International and M. Wu in Quantitative Measures of the Quality of Financial Reporting (2001) and Huron Consulting Group in A Study of Restatement Matters (2002).[Footnote 9] Enclosure I: Table 1: Categories of Restatements: Category: Acquisitions and mergers; Description: Restatements of acquisitions or mergers that were improperly accounted for or not accounted for at all. These include instances in which the wrong accounting method was used or losses or gains related to the acquisition were understated or overstated. This category does not include in-process research and development or restatements for mergers, acquisitions, and discontinued operations when appropriate accounting methods were employed. Category: Cost or expense; Description: Restatements due to improper cost accounting. This category includes instances of improperly recognizing costs or expenses, improperly capitalizing expenditures, or any other number of mistakes or improprieties that led to misreported costs. It also includes restatements due to improper treatment of tax liabilities, income tax reserves, and other tax-related items. Category: In-process research and development; Description: Restatements resulting from instances in which improper accounting methodologies were used to value in-process research and development at the time of an acquisition. Category: Other; Description: Any restatement not covered by the listed categories. Cases included in this category include restatements due to inadequate loan-loss reserves, delinquent loans, loan write-offs, improper accounting for bad loans and restatements due to fraud, and accounting irregularities that were left unspecified. Category: Reclassification; Description: Restatements due to improperly classified accounting items. These include restatements due to improprieties such as debt payments being classified as investments. Category: Related-party transactions; Description: Restatements due to inadequate disclosure or improper accounting of revenues, expenses, debts, or assets involving transactions or relationships with related parties. This category includes those involving special-purpose entities. Category: Restructuring, assets, or inventory; Description: Restatements due to asset impairment, errors relating to accounting treatment of investments, timing of asset write-downs, goodwill, restructuring activity and inventory valuation, and inventory quantity issues. Category: Revenue recognition; Description: Restatements due to improper revenue accounting. This category includes instances in which revenue was improperly recognized, questionable revenues were recognized, or any other number of mistakes or improprieties were made that led to misreported revenue. Category: Securities related; Description: Restatements due to improper accounting for derivatives, warrants, stock options, and other convertible securities. Source: GAO. Note: We excluded announcements involving stock splits and changes in accounting principles, as well as other financial statement restatements that were not made to correct mistakes in the application of accounting standards. [End of table] We collected data on the number of shares outstanding, typically by using SEC's Electronic Data Gathering Analysis and Retrieval (EDGAR) on-line database. We obtained the number of shares outstanding from a company's Form 10-Q covering the 3-month period during which the restatement announcement was made. Specifically, we obtained the average number of diluted shares over this period.[Footnote 10] If this figure was not available, we used either the latest Form 10-Q, the appropriate Form 10-K, or other company sources. The stock price and number of shares outstanding for each restating company were subsequently used to calculate the approximate market capitalization for relevant periods. [End of section] Enclosure II: Company Name: System Software Associates, Inc.; Ticker Symbol: SSAX; Market Listing: Nasdaq; Date: 1/7/1997; Shares Outstanding: 42,600,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Soligen Technologies, Inc.; Ticker Symbol: SGT; Market Listing: Amex; Date: 1/10/1997; Shares Outstanding: 31,434,285; Prompter: ?; Coded Reason: Securities related. Company Name: Physicians Laser Services, Inc.; Ticker Symbol: PHLZ; Market Listing: OTC; Date: 1/16/1997; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Perceptron, Inc.; Ticker Symbol: PRCP; Market Listing: Nasdaq; Date: 1/22/1997; Shares Outstanding: 7,660,000; Prompter: Auditor; Coded Reason: Securities related. Company Name: UStel Inc.; Ticker Symbol: USTL; Market Listing: Nasdaq; Date: 1/23/1997; Shares Outstanding: 3,578,851; Prompter: Company; Coded Reason: Cost or expense; Coded Reason: Other. Company Name: American Standard Companies Inc.; Ticker Symbol: ASD; Market Listing: NYSE; Date: 1/24/1997; Shares Outstanding: 78,800,057; Prompter: ?; Coded Reason: Cost or expense. Company Name: Mercury Finance Prompter: Company; Ticker Symbol: MFN; Market Listing: NYSE; Date: 1/29/1997; Shares Outstanding: 172,465,000; Prompter: Company; Coded Reason: Unspecified. Company Name: Perceptronics, Inc.; Ticker Symbol: PCTR; Market Listing: OTC; Date: 2/4/1997; Shares Outstanding: 4,471,063; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Micro-Integration Corporation; Ticker Symbol: MINT; Market Listing: Nasdaq; Date: 2/5/1997; Shares Outstanding: 2,502,403; Prompter: Company; Coded Reason: Unspecified. Company Name: Oak Industries Inc.; Ticker Symbol: OAK; Market Listing: NYSE; Date: 2/10/1997; Shares Outstanding: 18,549,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Centennial Technologies Inc.; Ticker Symbol: CTN; Market Listing: NYSE; Date: 2/11/1997; Shares Outstanding: 18,386,902; Prompter: Company; Coded Reason: Unspecified. Company Name: HealthPlan Services Corporation; Ticker Symbol: HPS; Market Listing: NYSE; Date: 2/17/1997; Shares Outstanding: 15,058,000; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Silicon Valley Research, Inc.; Ticker Symbol: SVRI; Market Listing: Nasdaq; Date: 2/18/1997; Shares Outstanding: 11,584,019; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Ascent Entertainment Group, Inc.; Ticker Symbol: GOAL; Market Listing: Nasdaq; Date: 2/20/1997; Shares Outstanding: 29,754,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Acquisitions and mergers; Coded Reason: Cost or expense. Company Name: Summit Medical Systems, Inc.; Ticker Symbol: SUMT; Market Listing: Nasdaq; Date: 3/3/1997; Shares Outstanding: 10,347,575; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Craig Consumer Electronics Inc.; Ticker Symbol: CREG; Market Listing: Nasdaq; Date: 3/10/1997; Shares Outstanding: 2,935,811; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Unison HealthCare Corporation; Ticker Symbol: UNHC; Market Listing: Nasdaq; Date: 3/11/1997; Shares Outstanding: 6,214,000; Prompter: ?; Coded Reason: Unspecified. Company Name: Ancor Communications, Inc.; Ticker Symbol: ANCR; Market Listing: Nasdaq; Date: 3/14/1997; Shares Outstanding: 10,430,948; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Health Management, Inc.; Ticker Symbol: HMIS; Market Listing: Nasdaq; Date: 3/17/1997; Shares Outstanding: 18,294,474; Prompter: ?; Coded Reason: Cost or expense. Company Name: Photran Corporation; Ticker Symbol: PTRN; Market Listing: Nasdaq; Date: 3/24/1997; Shares Outstanding: 5,156,259; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Simula, Inc.; Ticker Symbol: SMU; Market Listing: NYSE; Date: 3/25/1997; Shares Outstanding: 8,996,495; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Acacia Research Corporation; Ticker Symbol: ACRI; Market Listing: Nasdaq; Date: 3/31/1997; Shares Outstanding: 2,677,875; Prompter: Auditor; Coded Reason: Securities related. Company Name: Medaphis Corporation; Ticker Symbol: MEDA; Market Listing: Nasdaq; Date: 3/31/1997; Shares Outstanding: 72,235,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: Electrosource, Inc.; Ticker Symbol: ELSI; Market Listing: Nasdaq; Date: 4/1/1997; Shares Outstanding: 4,096,964; Prompter: ?; Coded Reason: Cost or expense. Company Name: MRV Communications, Inc.; Ticker Symbol: MRVC; Market Listing: Nasdaq; Date: 4/1/1997; Shares Outstanding: 24,892,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: fonix corporation; Ticker Symbol: FONX; Market Listing: Nasdaq; Date: 4/3/1997; Shares Outstanding: 42,105,189; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Molten Metal Technology, Inc.; Ticker Symbol: MLTNE; Market Listing: Nasdaq; Date: 4/15/1997; Shares Outstanding: 23,600,212; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Santa Anita Companies; Ticker Symbol: SAR; Market Listing: NYSE; Date: 4/15/1997; Shares Outstanding: 11,479,876; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: First Merchants Acceptance Corporation; Ticker Symbol: FMAC; Market Listing: Nasdaq; Date: 4/16/1997; Shares Outstanding: 6,436,519; Prompter: Company; Coded Reason: Unspecified. Company Name: Healthplex, Inc.; Ticker Symbol: HPLX; Market Listing: Nasdaq; Date: 4/16/1997; Shares Outstanding: 3,716,508; Prompter: ?; Coded Reason: Cost or expense. Company Name: Donnkenny, Inc.; Ticker Symbol: DNKY; Market Listing: Nasdaq; Date: 4/16/1997; Shares Outstanding: 14,069,940; Prompter: ?; Coded Reason: Unspecified. Company Name: Computron Software, Inc.; Ticker Symbol: CTRN; Market Listing: OTC; Date: 4/17/1997; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Unspecified. Company Name: Paracelsus Healthcare Corporation; Ticker Symbol: PLS; Market Listing: NYSE; Date: 4/17/1997; Shares Outstanding: 54,879,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Coded Reason: Loan-loss. Company Name: Discount Auto Parts Inc.; Ticker Symbol: DAP; Market Listing: NYSE; Date: 4/17/1997; Shares Outstanding: 16,582,460; Prompter: Company; Coded Reason: Revenue recognition. Company Name: WebSecure Inc.; Ticker Symbol: WEBS; Market Listing: Nasdaq; Date: 4/18/1997; Shares Outstanding: 5,606,496; Prompter: Company; Coded Reason: Revenue recognition. Company Name: First USA, Inc.; Ticker Symbol: FUS; Market Listing: NYSE; Date: 4/24/1997; Shares Outstanding: 139,103,428; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Carrington Laboratories, Inc.; Ticker Symbol: CARN; Market Listing: Nasdaq; Date: 4/28/1997; Shares Outstanding: 8,898,000; Prompter: SEC; Coded Reason: Securities related. Company Name: Material Sciences Corporation; Ticker Symbol: MSC; Market Listing: NYSE; Date: 4/30/1997; Shares Outstanding: 15,475,000; Prompter: Company; Coded Reason: Unspecified. Company Name: National Health Enhancement Systems, Inc.; Ticker Symbol: NHES; Market Listing: Nasdaq; Date: 5/1/1997; Shares Outstanding: 6,631,398; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Management Technologies Inc.; Ticker Symbol: MTCIE; Market Listing: Nasdaq; Date: 5/2/1997; Shares Outstanding: 113,624,139; Prompter: Company; Coded Reason: Unspecified. Company Name: Dyna Group International Inc.; Ticker Symbol: DGIX; Market Listing: Nasdaq; Date: 5/16/1997; Shares Outstanding: 7,512,925; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Universal Seismic Associates, Inc.; Ticker Symbol: USAC; Market Listing: Nasdaq; Date: 5/16/1997; Shares Outstanding: 5,239,109; Prompter: Company; Coded Reason: Cost or expense. Company Name: InPhyNet Medical Management, Inc.; Ticker Symbol: IMMI; Market Listing: Nasdaq; Date: 5/20/1997; Shares Outstanding: 16,371,910; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Astrocom Corporation; Ticker Symbol: ATCC; Market Listing: OTC; Date: 5/22/1997; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: International Nursing Services, Inc.; Ticker Symbol: NURS; Market Listing: Nasdaq; Date: 5/23/1997; Shares Outstanding: 8,062,336; Prompter: SEC; Coded Reason: Unspecified. Company Name: Unocal Corporation; Ticker Symbol: UCL; Market Listing: NYSE; Date: 5/23/1997; Shares Outstanding: 249,583,000; Prompter: ?; Coded Reason: Securities related. Video Display Corporation; Ticker Symbol: VIDE; Market Listing: Nasdaq; Date: 5/31/1997; Shares Outstanding: 4,418,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Geographics, Inc.; Ticker Symbol: GGIT; Market Listing: Nasdaq; Date: 6/12/1997; Shares Outstanding: 9,467,877; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Wiz Technology, Inc.; Ticker Symbol: WZTC; Market Listing: OTC; Date: 6/6/1997; Shares Outstanding: 10,000,094; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Foxmoor Industries Limited; Ticker Symbol: FOXI; Market Listing: Nasdaq; Date: 6/18/1997; Shares Outstanding: 1,861,650; Prompter: Company; Coded Reason: Unspecified. Company Name: Meridian National Corporation; Ticker Symbol: MRCO; Market Listing: Nasdaq; Date: 6/20/1997; Shares Outstanding: 3,488,246; Prompter: ?; Coded Reason: Reclassification. Company Name: UROHEALTH Systems, Inc.; Ticker Symbol: UROH; Market Listing: Nasdaq; Date: 7/1/1997; Shares Outstanding: 23,835,046; Prompter: ?; Coded Reason: Revenue recognition. Company Name: American Business Information, Inc.; Ticker Symbol: ABII; Market Listing: Nasdaq; Date: 7/15/1997; Shares Outstanding: 48,774,000; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: Wilshire Financial Services Group Inc.; Ticker Symbol: WFSG; Market Listing: Nasdaq; Date: 7/16/1997; Shares Outstanding: 8,239,094; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: United Dental Care, Inc.; Ticker Symbol: UDCI; Market Listing: Nasdaq; Date: 7/29/1997; Shares Outstanding: 8,942,616; Prompter: ?; Coded Reason: Cost or expense. Company Name: America Online, Inc.; Ticker Symbol: AOL; Market Listing: NYSE; Date: 8/7/1997; 1,194,700,000; Prompter: SEC; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: Informix Corporation; Ticker Symbol: IFMX; Market Listing: Nasdaq; Date: 8/7/1997; Shares Outstanding: 152,352,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: First Colorado Bancorp, Inc.; Ticker Symbol: FFBA; Market Listing: Nasdaq; Date: 8/8/1997; Shares Outstanding: 15,955,863; Prompter: ?; Coded Reason: Cost or expense. Company Name: USA Detergents Inc.; Ticker Symbol: USAD; Market Listing: Nasdaq; Date: 8/11/1997; Shares Outstanding: 13,795,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: GranCare, Inc.; Ticker Symbol: GC; Market Listing: NYSE; Date: 8/14/1997; Shares Outstanding: 23,815,742; Prompter: ?; Coded Reason: Other. Company Name: HMI Industries Inc.; Ticker Symbol: HMII; Market Listing: Nasdaq; Date: 8/14/1997; Shares Outstanding: 4,956,276; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: In Home Health, Inc.; Ticker Symbol: IHHI; Market Listing: Nasdaq; Date: 8/14/1997; Shares Outstanding: 16,295,897; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Hudson Technologies Inc.; Ticker Symbol: HDSN; Market Listing: Nasdaq; Date: 8/15/1997; Shares Outstanding: 5,065,820; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Federal-Mogul Corporation; Ticker Symbol: FMO; Market Listing: NYSE; Date: 8/18/1997; Shares Outstanding: 42,000,000; Prompter: ?; Coded Reason: Cost or expense; Coded Reason: Other; Company Name: Israel Land Development Prompter: Company; Ticker Symbol: ILDCY; Market Listing: Nasdaq; Date: 9/2/1997; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Alabama National BanCorp; Ticker Symbol: ALAB; Market Listing: Nasdaq; Date: 9/19/1997; Shares Outstanding: 6,774,000; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: Arzan International (1991) Limited; Ticker Symbol: AZNFE; Market Listing: Nasdaq; Date: 9/19/1997; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: PictureTel Corporation; Ticker Symbol: PCTL; Market Listing: Nasdaq; Date: 9/19/1997; Shares Outstanding: 37,803,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: First USA Paymentech, Inc.; Ticker Symbol: PTI; Market Listing: NYSE; Date: 9/24/1997; Shares Outstanding: 35,452,000; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: Paging Network, Inc.; Ticker Symbol: PAGE; Market Listing: Nasdaq; Date: 9/25/1997; Shares Outstanding: 102,600,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: AMNEX, Inc.; Ticker Symbol: AMXI; Market Listing: Nasdaq; Date: 9/26/1997; Shares Outstanding: 31,597,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: FOCUS Enhancements, Inc.; Ticker Symbol: FCSE; Market Listing: Nasdaq; Date: 10/20/1997; Shares Outstanding: 13,816,516; Prompter: Nasdaq; Coded Reason: Reclassification. Company Name: Medaphis Corporation; Ticker Symbol: MEDA; Market Listing: Nasdaq; Date: 10/27/1997; Shares Outstanding: 73,208,235; Prompter: ?; Coded Reason: Revenue recognition. Company Name: National Steel Corporation; Ticker Symbol: NS; Market Listing: NYSE; Date: 10/30/1997; Shares Outstanding: 43,288,240; Prompter: Company; Coded Reason: Reclassification. Company Name: Genesco Inc.; Ticker Symbol: GCO; Market Listing: NYSE; Date: 10/321/1997; Shares Outstanding: 27,351,000; Prompter: SEC; Coded Reason: Cost or expense. Company Name: S3 Inc.; Ticker Symbol: SIII; Market Listing: Nasdaq; Date: 11/3/1997; Shares Outstanding: 50,288,975; Prompter: Company; Coded Reason: Revenue recognition. Eltek Limited; Ticker Symbol: ELTKF; Market Listing: Nasdaq; Date: 11/6/1997; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Thousand Trails, Inc.; Ticker Symbol: TRLS; Market Listing: OTC; Date: 11/12/1997; 5,233,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: St. Francis Capital Corporation; Ticker Symbol: STFR; Market Listing: Nasdaq; Date: 11/13/1997; Shares Outstanding: 5,233,000; Prompter: ?; Coded Reason: Securities related. Company Name: Waste Management Inc.; Ticker Symbol: WMX; Market Listing: NYSE; Date: 11/14/1997; Shares Outstanding: 216,610,013; Prompter: Company; Coded Reason: Reclassification. Company Name: Macerich Prompter: Company; Ticker Symbol: MAC; Market Listing: NYSE; Date: 11/14/1997; Shares Outstanding: 25,962,155; Prompter: ?; Coded Reason: Cost or expense. Company Name: National TechTeam, Inc.; Ticker Symbol: TEAM; Market Listing: Nasdaq; Date: 11/14/1997; Shares Outstanding: 15,902,867; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: PennCorp Financial Group, Inc.; Ticker Symbol: PFG; Market Listing: NYSE; Date: 11/14/1997; Shares Outstanding: 28,860,206; Prompter: ?; Coded Reason: Cost or expense. Company Name: Pegasystems Inc.; Ticker Symbol: PEGA; Market Listing: Nasdaq; Date: 11/18/1997; Shares Outstanding: 28,541,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Safe Alternatives Corporation of America, Inc.; Ticker Symbol: SACA; Market Listing: OTC; Date: 11/18/1997; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Caribbean Cigar Prompter: Company; Ticker Symbol: CIGR; Market Listing: Nasdaq; Date: 11/19/1997; Shares Outstanding: 5,130,732; Prompter: ?; Restructuring, assets, or inventory; Coded Reason: Cost or expense; Company Name: Concorde Career Colleges, Inc.; Ticker Symbol: CCDC; Market Listing: OTC; Date: 11/19/1997; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Arrhythmia Research Technology, Inc.; Ticker Symbol: HRT; Market Listing: Amex; Date: 12/8/1997; Shares Outstanding: 3,563,101; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Fidelity Bancorp, Inc.; Ticker Symbol: FBCI; Market Listing: Nasdaq; Date: 12/11/1997; Shares Outstanding: 2,884,253; Prompter: Company; Coded Reason: Securities related. Company Name: Fine Host Corporation; Ticker Symbol: FINE; Market Listing: Nasdaq; Date: 12/12/1997; Shares Outstanding: 8,683,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Company Name: Room Plus, Inc.; Ticker Symbol: PLUS; Market Listing: Nasdaq; Date: 12/12/1997; Shares Outstanding: 4,385,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Today's Man, Inc.; Ticker Symbol: TMANQ; Market Listing: Nasdaq; Date: 12/16/1997; Shares Outstanding: 11,063,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Unitel Video, Inc.; Ticker Symbol: UNV; Market Listing: Amex; Date: 1/15/1998; Shares Outstanding: 2,675,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Corel Corporation; Ticker Symbol: COSFF; Market Listing: Nasdaq; Date: 1/20/1998; Shares Outstanding: 59,346,000; Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory. Company Name: Sybase Inc.; Ticker Symbol: SYBS; Market Listing: Nasdaq; Date: 1/21/1998; Shares Outstanding: 80,409,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Digital Lightwave, Inc.; Ticker Symbol: DIGL; Market Listing: Nasdaq; Date: 1/22/1998; Shares Outstanding: 26,441,775; Prompter: ?; Coded Reason: Revenue recognition. Company Name: TriTeal Corporation; Ticker Symbol: TEAL; Market Listing: Nasdaq; Date: 1/23/1998; Shares Outstanding: 11,152,970; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Philip Services Corporation; Ticker Symbol: PHV; Market Listing: NYSE; Date: 1/26/1998; Shares Outstanding: 131,092,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Green Tree Financial Corporation; Ticker Symbol: GNT; Market Listing: NYSE; Date: 1/27/1998; Shares Outstanding: 135,819,903; Prompter: ?; Coded Reason: Securities related. Company Name: Kyzen Corporation; Ticker Symbol: KYZN; Market Listing: Nasdaq; Date: 1/27/1998; Shares Outstanding: 5,006,681; Prompter: Company; Coded Reason: Cost or expense. Company Name: Creative Gaming Inc.; Ticker Symbol: CLPI; Market Listing: OTC; Date: 1/28/1998; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Related-party transactions; Coded Reason: Securities related; Company Name: Raster Graphics, Inc.; Ticker Symbol: RGFX; Market Listing: Nasdaq; Date: 2/3/1998; Shares Outstanding: 9,592,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Cross Medical Products, Inc.; Ticker Symbol: CRSS; Market Listing: Nasdaq; Date: 2/12/1998; Shares Outstanding: 5,262,733; Prompter: ?; Coded Reason: Cost or expense. Company Name: COHR Inc.; Ticker Symbol: CHRI; Market Listing: Nasdaq; Date: 2/17/1998; Shares Outstanding: 6,433,189; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Reclassification; Company Name: Wheelabrator Technologies Inc.; Ticker Symbol: WTI; Market Listing: NYSE; Date: 2/18/1998; Shares Outstanding: 161,600,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Sobieski Bancorp Inc.; Ticker Symbol: SOBI; Market Listing: Nasdaq; Date: 2/19/1998; Shares Outstanding: 728,306; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Detection Systems, Inc.; Ticker Symbol: DETC; Market Listing: Nasdaq; Date: 2/23/1998; Shares Outstanding: 6,286,495; Prompter: Company; Coded Reason: Cost or expense. Company Name: Data Systems Network Corporation; Ticker Symbol: DSYS; Market Listing: Nasdaq; Date: 2/24/1998; Shares Outstanding: 4,858,524; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Universal Seismic Associates, Inc.; Ticker Symbol: USACE; Market Listing: Nasdaq; Date: 2/24/1998; Shares Outstanding: 5,234,109; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Physician Computer Network, Inc.; Ticker Symbol: PCNI; Market Listing: Nasdaq; Date: 3/3/1998; Shares Outstanding: 61,000,000; Prompter: Auditor; Coded Reason: Cost or expense; Coded Reason: Revenue recognition; Company Name: 3Com Corporation; Ticker Symbol: COMS; Market Listing: Nasdaq; Date: 3/5/1998; Shares Outstanding: 355,626,139; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Castelle Inc.; Ticker Symbol: CSTL; Market Listing: Nasdaq; Date: 3/6/1998; Shares Outstanding: 4,639,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: ShoLodge, Inc.; Ticker Symbol: LODG; Market Listing: Nasdaq; Date: 3/9/1998; Shares Outstanding: 8,353,228; Prompter: ?; Coded Reason: Cost or expense; Coded Reason: Other. Company Name: Altris Software, Inc.; Ticker Symbol: ALTS; Market Listing: Nasdaq; Date: 3/11/1998; Shares Outstanding: 9,615,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: CyberMedia Inc.; Ticker Symbol: CYBR; Market Listing: Nasdaq; Date: 3/12/1998; Shares Outstanding: 12,655,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Versatility Inc.; Ticker Symbol: VERS; Market Listing: Nasdaq; Date: 3/12/1998; Shares Outstanding: 7,562,467; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Norland Medical Systems, Inc.; Ticker Symbol: NRLD; Market Listing: Nasdaq; Date: 3/16/1998; Shares Outstanding: 7,163,314; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Microelectronic Packaging Inc.; Ticker Symbol: MPIX; Market Listing: OTC; Date: 3/18/1998; Shares Outstanding: 13,621,149; Prompter: Company; Coded Reason: Cost or expense. Company Name: Food Lion, Inc.; Ticker Symbol: FDLNA; Market Listing: Nasdaq; Date: 3/26/1998; Shares Outstanding: 477,505,255; Prompter: ?; Coded Reason: Other. Company Name: Female Health Prompter: Company; Ticker Symbol: FHC; Market Listing: Amex; Date: 3/27/1998; Shares Outstanding: 9,821,778; Prompter: Company; Coded Reason: Cost or expense. Company Name: Transcrypt International, Inc.; Ticker Symbol: TRII; Market Listing: Nasdaq; Date: 3/27/1998; Shares Outstanding: 13,621,149; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Newriders Inc.; Ticker Symbol: NWRD; Market Listing: OTC; Date: 4/1/1998; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Unspecified. Company Name: Schlotzsky's Inc.; Ticker Symbol: BUNZ; Market Listing: Nasdaq; Date: 4/6/1998; Shares Outstanding: 7,605,953; Prompter: Company; Coded Reason: Revenue recognition. Company Name: MCI Communications Corporation; Ticker Symbol: MCIC; Market Listing: Nasdaq; Date: 4/10/1998; Shares Outstanding: 745,000,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Prosoft I-Net Solutions, Inc.; Ticker Symbol: POSO; Market Listing: Nasdaq; Date: 4/13/1998; Shares Outstanding: 11,370,845; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Cendant Corporation; Ticker Symbol: CD; Market Listing: NYSE; Date: 4/15/1998; Shares Outstanding: 900,900,000; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Premier Laser Systems Inc.; Ticker Symbol: PLSIA; Market Listing: Nasdaq; Date: 4/15/1998; Shares Outstanding: 14,845,557; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Metal Management, Inc.; Ticker Symbol: MTLM; Market Listing: Nasdaq; Date: 4/24/1998; Shares Outstanding: 34,284,000; Prompter: Company; Coded Reason: Securities related. Company Name: Neoware Systems, Inc.; Ticker Symbol: NWRE; Market Listing: Nasdaq; Date: 4/30/1998; Shares Outstanding: 5,767,932; Prompter: Company; Coded Reason: Cost or expense. Company Name: Ergobilt Inc.; Ticker Symbol: ERGB; Market Listing: Nasdaq; Date: 5/14/1998; Shares Outstanding: 6,156,000; Prompter: Company; Coded Reason: Unspecified. Company Name: AutoBond Acceptance Corporation; Ticker Symbol: ABD; Market Listing: Amex; Date: 5/15/1998; Shares Outstanding: 6,531,311; Prompter: Auditor; Coded Reason: Reclassification; Coded Reason: Revenue recognition. Company Name: General Automation, Inc.; Ticker Symbol: GA; Market Listing: Amex; Date: 5/18/1998; Shares Outstanding: 9,295,924; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Starbase Corporation; Ticker Symbol: SBAS; Market Listing: Nasdaq; Date: 5/18/1998; Shares Outstanding: 17,476,000; Prompter: SEC; Coded Reason: Securities related. Company Name: Total Renal Care Holdings, Inc.; Ticker Symbol: TRL; Market Listing: NYSE; Date: 5/18/1998; Shares Outstanding: 87,263,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Informix Corporation; Ticker Symbol: IFMX; Market Listing: Nasdaq; Date: 5/20/1998; Shares Outstanding: 171,425,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Mego Mortgage Corporation; Ticker Symbol: MMGC; Market Listing: Nasdaq; Date: 5/21/1998; Shares Outstanding: 12,300,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Boca Research, Inc.; Ticker Symbol: BOCA; Market Listing: Nasdaq; Date: 5/22/1998; Shares Outstanding: 8,742,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Harnischfeger Industries; Ticker Symbol: HPH; Market Listing: NYSE; Date: 6/1/1998; Shares Outstanding: 46,339,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Hybrid Networks, Inc.; Ticker Symbol: HYBR; Market Listing: Nasdaq; Date: 6/1/1998; Shares Outstanding: 10,410,050; Prompter: Company; Revenue recognition; Coded Reason: Cost or expense; Company Name: Vesta Insurance Group Inc.; Ticker Symbol: VTA; Market Listing: NYSE; Date: 6/1/1998; 18,453,010; Coded Reason: External; Coded Reason: Unspecified. Company Name: American Skiing Prompter: Company; Ticker Symbol: SKI; Market Listing: NYSE; Date: 6/4/1998; Shares Outstanding: 30,265,574; Prompter: Company; Coded Reason: Cost or expense. Company Name: 4Health, Inc.; Ticker Symbol: HHHH; Market Listing: Nasdaq; Date: 6/19/1998; Shares Outstanding: 27,746,748; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Gunther International, Limited; Ticker Symbol: SORT; Market Listing: Nasdaq; Date: 6/23/1998; Shares Outstanding: 4,291,269; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Media Logic, Inc.; Ticker Symbol: TST; Market Listing: Amex; Date: 6/26/1998; Shares Outstanding: 12,565,228; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Sunbeam Corporation; Ticker Symbol: SOC; Market Listing: NYSE; Date: 6/30/1998; Shares Outstanding: 100,722,000; Prompter: Company; Coded Reason: Unspecified. Company Name: International Total Services, Inc.; Ticker Symbol: ITSW; Market Listing: Nasdaq; Date: 7/2/1998; Shares Outstanding: 6,662,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Sterling Vision Inc.; Ticker Symbol: ISEE; Market Listing: Nasdaq; Date: 7/2/1998; Shares Outstanding: 14,844,000; Prompter: SEC; Coded Reason: Securities related. Company Name: Integrated Sensor Solutions, Inc.; Ticker Symbol: ISNR; Market Listing: Nasdaq; Date: 7/14/1998; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Forecross Corporation; Ticker Symbol: FRXX; Market Listing: OTC; Date: 7/17/1998; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Interactive Limited; Ticker Symbol: IELSF; Market Listing: Nasdaq; Date: 7/20/1998; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: EquiMed Inc.; Ticker Symbol: EQMD; Market Listing: OTC; Date: 7/21/1998; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Unspecified. Company Name: Saf T Lok Inc.; Ticker Symbol: LOCK; Market Listing: Nasdaq; Date: 7/21/1998; Shares Outstanding: 13,609,957; Prompter: Auditor; Coded Reason: Securities related. Company Name: H.T.E., Inc.; Ticker Symbol: HTEI; Market Listing: Nasdaq; Date: 7/23/1998; Shares Outstanding: 17,596,000; Prompter: Auditor; Coded Reason: Acquisitions and mergers. Company Name: Golden Bear Golf, Inc.; Ticker Symbol: JACK; Market Listing: Nasdaq; Date: 7/27/1998; Shares Outstanding: 5,504,962; Prompter: Company; Coded Reason: Cost or expense. Company Name: International Home Foods, Inc.; Ticker Symbol: IHF; Market Listing: NYSE; Date: 7/28/1998; Shares Outstanding: 80,460,848; Prompter: Company; Coded Reason: Cost or expense. Company Name: National HealthCare Corporation; Ticker Symbol: NHC; Market Listing: Amex; Date: 7/28/1998; Shares Outstanding: 11,365,571; Prompter: ?; Coded Reason: Tax related. Company Name: Cotton Valley Resources Corporation; Ticker Symbol: KTN; Market Listing: Amex; Date: 8/5/1998; Shares Outstanding: 17,377,278; Prompter: Company; Coded Reason: Related-party transactions. Company Name: Livent, Inc.; Ticker Symbol: LVNTF; Market Listing: Nasdaq; Date: 8/10/1998; Shares Outstanding: 20,812,000; Prompter: Company; Revenue recognition; Coded Reason: Cost or expense; Company Name: SmarTalk Teleservices, Inc.; Ticker Symbol: SMTK; Market Listing: Nasdaq; Date: 8/10/1998; Shares Outstanding: 27,370,763; Prompter: Auditor; Coded Reason: Acquisitions and mergers. Company Name: IKON Office Solutions Inc.; Ticker Symbol: IKN; Market Listing: NYSE; Date: 8/14/1998; Shares Outstanding: 135,556,149; Prompter: Company; Coded Reason: Unspecified. Company Name: McDonald's Corporation; Ticker Symbol: MCD; Market Listing: NYSE; Date: 8/14/1998; Shares Outstanding: 702,300,000; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Signal Technology Corporation; Ticker Symbol: STZ; Market Listing: Amex; Date: 8/17/1998; Shares Outstanding: 7,618,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Starmet Corporation; Ticker Symbol: STMT; Market Listing: Nasdaq; Date: 8/17/1998; Shares Outstanding: 4,790,674; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Envoy Corporation; Ticker Symbol: ENVY; Market Listing: Nasdaq; Date: 8/18/1998; Shares Outstanding: 25,315,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Rushmore Financial Group Inc.; Ticker Symbol: RFGI; Market Listing: Nasdaq; Date: 8/18/1998; Shares Outstanding: 2,984,617; Prompter: Company; Coded Reason: Reclassification. Company Name: Morrow Snowboards Inc.; Ticker Symbol: MRRW; Market Listing: Nasdaq; Date: 8/20/1998; Shares Outstanding: 6,176,556; Prompter: Company; Coded Reason: Related-party transactions. Company Name: CyberGuard Corporation; Ticker Symbol: CYBG; Market Listing: Nasdaq; Date: 8/24/1998; Shares Outstanding: 8,775,228; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Breed Technologies, Inc.; Ticker Symbol: BDT; Market Listing: NYSE; Date: 9/4/1998; Shares Outstanding: 36,850,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Aspec Technology, Inc.; Ticker Symbol: ASPC; Market Listing: Nasdaq; Date: 10/9/1998; Shares Outstanding: 25,258,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Cabletron Systems, Inc.; Ticker Symbol: CS; Market Listing: NYSE; Date: 10/16/1998; Shares Outstanding: 169,658,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: SunTrust Banks, Inc.; Ticker Symbol: STI; Market Listing: NYSE; Date: 10/21/1998; Shares Outstanding: 209,568,155; Prompter: SEC; Coded Reason: Loan-loss. Company Name: Guilford Mills, Inc.; Ticker Symbol: GFD; Market Listing: NYSE; Date: 10/26/1998; Shares Outstanding: 22,852,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Peritus Software Services, Inc.; Ticker Symbol: PTUS; Market Listing: Nasdaq; Date: 10/26/1998; Shares Outstanding: 16,320,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Galileo Corporation; Ticker Symbol: GAEO; Market Listing: Nasdaq; Date: 10/29/1998; Shares Outstanding: 8,071,000; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: Boston Scientific Corporation; Ticker Symbol: BSX; Market Listing: NYSE; Date: 11/3/1998; Shares Outstanding: 196,459,662; Prompter: Company; Coded Reason: Revenue recognition. Company Name: CPS Systems, Inc.; Ticker Symbol: SYS; Market Listing: Amex; Date: 11/4/1998; Shares Outstanding: 6,744,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Cylink Corporation; Ticker Symbol: CYLK; Market Listing: Nasdaq; Date: 11/5/1998; Shares Outstanding: 29,090,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Canmax Inc.; Ticker Symbol: CNMX; Market Listing: OTC; Date: 11/16/1998; Shares Outstanding: n/a; Prompter: SEC; Acquisitions and mergers; Coded Reason: Revenue recognition; Company Name: Room Plus, Inc.; Ticker Symbol: PLUS; Market Listing: Nasdaq; Date: 11/16/1998; Shares Outstanding: 14,385,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Versar, Inc.; Ticker Symbol: VSR; Market Listing: Amex; Date: 11/16/1998; Shares Outstanding: 6,117,000; Prompter: Company; Coded Reason: Unspecified. Company Name: USWeb Corporation; Ticker Symbol: USWB; Market Listing: Nasdaq; Date: 11/20/1998; Shares Outstanding: 61,329,000; Prompter: ?; Coded Reason: Reclassification. Company Name: Pegasystems Inc.; Ticker Symbol: PEGA; Market Listing: Nasdaq; Date: 11/23/1998; Shares Outstanding: 2,950,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Florafax International Inc.; Ticker Symbol: FIIF; Market Listing: Nasdaq; Date: 11/25/1998; Shares Outstanding: 8,801,000; Prompter: Company; Coded Reason: Tax related. Company Name: Peritus Software Services, Inc.; Ticker Symbol: PTUS; Market Listing: Nasdaq; Date: 11/25/1998; Shares Outstanding: 16,349,986; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Lernout & Hauspie Speech Products N.V.; Ticker Symbol: LHSPF; Market Listing: Nasdaq; Date: 12/1/1998; Shares Outstanding: 101,243,416; Prompter: SEC; Coded Reason: IPR&D. Company Name: Hybrid Networks, Inc.; Ticker Symbol: HYBR; Market Listing: Nasdaq; Date: 12/2/1998; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Telxon Corporation; Ticker Symbol: TLXN; Market Listing: Nasdaq; Date: 12/11/1998; Shares Outstanding: 16,126,382; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: MSB Financial Corporation; Ticker Symbol: MSBF; Market Listing: Nasdaq; Date: 12/15/1998; Shares Outstanding: 1,287,179; Prompter: ?; Coded Reason: Unspecified. Company Name: Foster Wheeler Corporation; Ticker Symbol: FWC; Market Listing: NYSE; Date: 12/17/1998; Shares Outstanding: 40,729,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Data I/O Corporation; Ticker Symbol: DAIO; Market Listing: Nasdaq; Date: 12/18/1998; Shares Outstanding: 7,221,000; Prompter: Company; Coded Reason: Securities related. Company Name: Glenayre Technologies, Inc.; Ticker Symbol: GEMS; Market Listing: Nasdaq; Date: 12/21/1998; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: IPR&D. Company Name: Outboard Marine Corporation; Ticker Symbol: OM; Market Listing: NYSE; Date: 12/21/1998; Shares Outstanding: 20,425,554; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Trex Medical Corporation; Ticker Symbol: TXM; Market Listing: Amex; Date: 12/23/1998; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: ADAC Laboratories; Ticker Symbol: ADAC; Market Listing: Nasdaq; Date: 12/29/1998; Shares Outstanding: 20,450,067; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: Network Associates, Inc.; Ticker Symbol: NETA; Market Listing: Nasdaq; Date: 1/6/1999; Shares Outstanding: 149,002,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: SmarTalk TeleServices, Inc.; Ticker Symbol: SMTK; Market Listing: Nasdaq; Date: 1/7/1999; Shares Outstanding: 27,370,763; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: At Home Corporation; Ticker Symbol: ATHMQ; Market Listing: OTC; Date: 1/11/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Reclassification. Company Name: Yahoo! Inc.; Ticker Symbol: YHOO; Market Listing: Nasdaq; Date: 1/12/1999; Shares Outstanding: 114,456,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: AmeriCredit Corporation; Ticker Symbol: ACF; Market Listing: NYSE; Date: 1/13/1999; Shares Outstanding: 66,514,367; FASB/Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Nichols Research Corporation; Ticker Symbol: NRES; Market Listing: Nasdaq; Date: 1/13/1999; Shares Outstanding: 14,142,861; Prompter: SEC; Coded Reason: IPR&D. Company Name: Gunther International, Limited; Ticker Symbol: SORT; Market Listing: OTC; Date: 1/14/1999; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: American Bank Note Holographics; Ticker Symbol: ABH; Market Listing: NYSE; Date: 1/19/1999; Shares Outstanding: 27,630,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: American Banknote Corporation; Ticker Symbol: ABN; Market Listing: NYSE; Date: 1/19/1999; Shares Outstanding: 27,630,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Autodesk, Inc.; Ticker Symbol: ADSK; Market Listing: Nasdaq; Date: 1/19/1999; Shares Outstanding: 50,266,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Discreet Logic, Inc.; Ticker Symbol: DSLGF; Market Listing: Nasdaq; Date: 1/19/1999; Shares Outstanding: 29,899,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Wabash National Corporation; Ticker Symbol: WNC; Market Listing: NYSE; Date: 1/19/1999; Shares Outstanding: 22,965,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Western Resources, Inc.; Ticker Symbol: WR; Market Listing: NYSE; Date: 1/19/1999; Shares Outstanding: 66,089,199; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: INTERLINQ Software Corporation; Ticker Symbol: INLQ; Market Listing: Nasdaq; Date: 1/21/1999; Shares Outstanding: 5,483,071; Prompter: SEC; Coded Reason: IPR&D. Company Name: Candence Design Systems, Inc.; Ticker Symbol: CDN; Market Listing: NYSE; Date: 1/26/1999; Shares Outstanding: 233,791,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: GenRad, Inc.; Ticker Symbol: GEN; Market Listing: NYSE; Date: 1/26/1999; Shares Outstanding: 29,340,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: InfoUSA; Ticker Symbol: IUSAA; Market Listing: Nasdaq; Date: 1/26/1999; Shares Outstanding: 48,662,000; SEC/Prompter: Auditor; Coded Reason: IPR&D. Company Name: Made2Manage Systems, Inc.; Ticker Symbol: MTMS; Market Listing: Nasdaq; Date: 1/26/1999; Shares Outstanding: 5,067,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: MEMC Electronic Materials, Inc.; Ticker Symbol: WFR; Market Listing: NYSE; Date: 1/26/1999; Shares Outstanding: 42,196,538; Prompter: SEC; Coded Reason: Other. Company Name: FCNB Corporation; Ticker Symbol: FCNB; Market Listing: Nasdaq; Date: 1/27/1999; Shares Outstanding: 289,973,890; Coded Reason: IRS; Coded Reason: Tax related. Company Name: Fidelity National Corporation; Ticker Symbol: LION; Market Listing: Nasdaq; Date: 1/27/1999; Shares Outstanding: 8,137,391; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Bausch & Lomb, Inc.; Ticker Symbol: BOL; Market Listing: NYSE; Date: 1/28/1999; Shares Outstanding: 58,062,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Gencor Industries, Inc.; Ticker Symbol: GX; Market Listing: Amex; Date: 1/28/1999; Shares Outstanding: 10,072,262; Prompter: Company; Coded Reason: Other. Company Name: Assisted Living Concepts, Inc.; Ticker Symbol: ALF; Market Listing: Amex; Date: 2/1/1999; Shares Outstanding: 17,116,000; Prompter: Company; Coded Reason: Related-party transactions. Company Name: INSO Corporation; Ticker Symbol: INSO; Market Listing: Nasdaq; Date: 2/1/1999; Shares Outstanding: 15,508,265; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: IPR&D. Company Name: Dassault Systemes S.A.; Ticker Symbol: DASTY; Market Listing: Nasdaq; Date: 2/8/1999; Shares Outstanding: 114,500,000; Prompter: SEC; IPR&D. Company Name: Blue Rhino Corporation; Ticker Symbol: RINO; Market Listing: Nasdaq; Date: 2/9/1999; Shares Outstanding: 7,650,000; Prompter: ?; Coded Reason: Loan-loss; Coded Reason: Other; Company Name: Peregrine Systems, Inc.; Ticker Symbol: PRGN; Market Listing: Nasdaq; Date: 2/9/1999; Shares Outstanding: 25,038,000; Prompter: Company; Coded Reason: IPR&D. Company Name: Smart Choice Automotive Group; Ticker Symbol: SMCH; Market Listing: Nasdaq; Date: 2/10/1999; Shares Outstanding: 6,809,478; Prompter: Company; Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Company Name: Level 8 Systems; Ticker Symbol: LVEL; Market Listing: Nasdaq; Date: 2/11/1999; Shares Outstanding: 8,710,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: ObjectShare, Inc.; Ticker Symbol: OBJS; Market Listing: Nasdaq; Date: 2/17/1999; Shares Outstanding: 12,231,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Orbital Sciences Corporation; Ticker Symbol: ORB; Market Listing: NYSE; Date: 2/17/1999; Shares Outstanding: 41,751,171; Prompter: Company; Coded Reason: Cost or expense. Company Name: Engineering Animation, Inc.; Ticker Symbol: EAII; Market Listing: Nasdaq; Date: 2/18/1999; Shares Outstanding: 11,792,000; Prompter: Company; Coded Reason: IPR&D. Company Name: Schick Technologies, Inc.; Ticker Symbol: SCHK; Market Listing: Nasdaq; Date: 2/19/1999; Shares Outstanding: 10,013,061; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Zenith National Insurance Corporation; Ticker Symbol: ZNT; Market Listing: NYSE; Date: 2/22/1999; Shares Outstanding: 17,137,000; Coded Reason: Company/External; Coded Reason: Acquisitions and mergers. Company Name: BMC Software, Inc.; Ticker Symbol: BMCS; Market Listing: Nasdaq; Date: 2/24/1999; Shares Outstanding: 248,744,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: CHS Electronics, Inc.; Ticker Symbol: HS; Market Listing: NYSE; Date: 2/24/1999; Shares Outstanding: 58,030,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Lightbridge, Inc.; Ticker Symbol: LTBG; Market Listing: Nasdaq; Date: 2/24/1999; Shares Outstanding: 17,256,862; Prompter: SEC; Coded Reason: IPR&D. Company Name: Twinlab Corporation; Ticker Symbol: TWLB; Market Listing: Nasdaq; Date: 2/24/1999; Shares Outstanding: 32,697,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Saucony, Inc.; Ticker Symbol: SCNYA; Market Listing: Nasdaq; Date: 3/1/1999; Shares Outstanding: 6,363,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Williams Companies; Ticker Symbol: WMB; Market Listing: NYSE; Date: 3/1/1999; Shares Outstanding: 437,000,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense; Company Name: Ziegler Companies, Inc.; Ticker Symbol: ZCO; Market Listing: Amex; Date: 3/1/1999; Shares Outstanding: 2,492,844; Prompter: Company; Coded Reason: Revenue recognition. Company Name: SS&C Technologies, Inc.; Ticker Symbol: SSNC; Market Listing: Nasdaq; Date: 3/2/1999; Shares Outstanding: 16,102,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Wall Data Inc.; Ticker Symbol: WALL; Market Listing: Nasdaq; Date: 3/2/1999; Shares Outstanding: 10,125,532; Prompter: Company; Coded Reason: Revenue recognition. Company Name: LSI Logic Corporation; Ticker Symbol: LSI; Market Listing: NYSE; Date: 3/3/1999; Shares Outstanding: 144,151,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Hungarian Broadcasting Corporation; Ticker Symbol: HBC; Market Listing: Nasdaq; Date: 3/5/1999; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Acquisitions and mergers. Company Name: North Face, Inc.; Ticker Symbol: TNFI; Market Listing: Nasdaq; Date: 3/5/1999; Shares Outstanding: 12,687,000; Prompter: Company; Related-party transactions; Coded Reason: Revenue recognition; Company Name: Medical Waste Management; Ticker Symbol: MWDS; Market Listing: Nasdaq; Date: 3/8/1999; Shares Outstanding: 6,650,211; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: PSS World Medical, Inc.; Ticker Symbol: PSSI; Market Listing: Nasdaq; Date: 3/10/1999; Shares Outstanding: 72,043,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Allied Products Corporation; Ticker Symbol: ADP; Market Listing: NYSE; Date: 3/11/1999; Shares Outstanding: 11,819,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Safeskin Corporation; Ticker Symbol: SFSK; Market Listing: Nasdaq; Date: 3/11/1999; Shares Outstanding: 57,681,398; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense; Company Name: First Union Real Estate Equity and; Mortgage Investments; Ticker Symbol: FUR; Market Listing: NYSE; Date: 3/15/1999; Shares Outstanding: 31,376,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Halifax Corporation; Ticker Symbol: HX; Market Listing: Amex; Date: 3/18/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Northrop Grumman Corporation; Ticker Symbol: NOC; Market Listing: NYSE; Date: 3/19/1999; Shares Outstanding: 69,719,164; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Graham-Field Health Products, Inc.; Ticker Symbol: GFT; Market Listing: NYSE; Date: 3/22/1999; Shares Outstanding: 31,351,000; Prompter: Company; Coded Reason: Unspecified. Company Name: Wang Global; Ticker Symbol: WANG; Market Listing: Nasdaq; Date: 3/25/1999; Shares Outstanding: 38,000,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Boston Chicken Inc.; Ticker Symbol: BOSTQ; Market Listing: OTC; Date: 3/27/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Loan-loss. Company Name: Avid Technology, Inc.; Ticker Symbol: AVID; Market Listing: Nasdaq; Date: 3/29/1999; Shares Outstanding: 24,391,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Pacific Research & Engineering Corporation; Ticker Symbol: PXE; Market Listing: Amex; Date: 3/29/1999; Shares Outstanding: 2,305,500; Prompter: Auditor; Coded Reason: Cost or expense; Coded Reason: Revenue recognition; Company Name: Open Market, Inc.; Ticker Symbol: OMKT; Market Listing: Nasdaq; Date: 3/31/1999; Shares Outstanding: 35,316,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Alydaar Software Corporation; Ticker Symbol: ALYD; Market Listing: Nasdaq; Date: 4/1/1999; Shares Outstanding: 17,541,644; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Medical Graphics Corporation; Ticker Symbol: MGCC; Market Listing: Nasdaq; Date: 4/1/1999; Shares Outstanding: 7,179,000; Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory. Company Name: Protection One, Inc.; Ticker Symbol: POI; Market Listing: NYSE; Date: 4/1/1999; Shares Outstanding: 127,524,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Sun Healthcare Group, Inc.; SHG; Ticker Symbol: Market Listing: NYSE; Date: 4/5/1999; Shares Outstanding: 58,499,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: CellStar Corporation; Ticker Symbol: CLST; Market Listing: Nasdaq; Date: 4/12/1999; Shares Outstanding: 65,689,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Segue Software, Inc.; Ticker Symbol: SEGU; Market Listing: Nasdaq; Date: 4/12/1999; Shares Outstanding: 9,001,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Finova Group, Inc.; Ticker Symbol: FNV; Market Listing: NYSE; Date: 4/14/1999; Shares Outstanding: 66,042,000; Prompter: Auditor; Coded Reason: Securities related; Coded Reason: Revenue recognition; Company Name: Carnegie International Corporation; Ticker Symbol: CAGI; Market Listing: OTC; Date: 4/16/1999; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Acquisitions and mergers; Coded Reason: Reclassification; Company Name: Central Illinois Bancorp, Inc.; Ticker Symbol: CILF; Market Listing: OTC; Date: 4/16/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: Lycos, Inc.; Ticker Symbol: LCOS; Market Listing: Nasdaq; Date: 4/16/1999; Shares Outstanding: 43,282,836; Prompter: SEC; Coded Reason: IPR&D. Company Name: Vesta Insurance Group Inc.; Ticker Symbol: VTA; Market Listing: NYSE; Date: 4/16/1999; Shares Outstanding: 18,686,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Colorado Casino Resorts, Inc.; Ticker Symbol: CCRIE; Market Listing: Nasdaq; Date: 4/22/1999; Shares Outstanding: 38,667,715; Prompter: Auditor; Reclassification; Coded Reason: Securities related; Company Name: Xilinx, Inc.; Ticker Symbol: XLNX; Market Listing: Nasdaq; Date: 4/22/1999; Shares Outstanding: 168,413,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: CoreCare Systems, Inc.; Ticker Symbol: CRCS; Market Listing: OTC; Date: 4/28/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Tax related. Company Name: McKesson HBOC, Inc.; Ticker Symbol: MCK; Market Listing: NYSE; Date: 4/28/1999; Shares Outstanding: 290,200,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: DCI Telecommunications, Inc.; Ticker Symbol: DCTC; Market Listing: OTC; Date: 5/3/1999; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: CMGI Inc.; Ticker Symbol: CMGI; Market Listing: Nasdaq; Date: 5/7/1999; Shares Outstanding: 95,302,396; Prompter: Company; Coded Reason: IPR&D. Company Name: Candie's Inc.; Ticker Symbol: CAND; Market Listing: Nasdaq; Date: 5/13/1999; Shares Outstanding: 17,891,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Belmont Bancorp; Ticker Symbol: BLMT; Market Listing: Nasdaq; Date: 5/14/1999; Shares Outstanding: 5,236,534; Prompter: Company; Coded Reason: Loan-loss. Company Name: PDG Environmental Inc.; Ticker Symbol: PDGE; Market Listing: OTC; Date: 5/14/1999; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: TRW Inc.; Ticker Symbol: TRW; Market Listing: NYSE; Date: 5/14/1999; Shares Outstanding: 123,200,000; Prompter: Company; Coded Reason: IPR&D. Company Name: Aztec Technology Partners, Inc.; Ticker Symbol: AZTC; Market Listing: Nasdaq; Date: 5/17/1999; Shares Outstanding: 22,016,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: MCN Energy Group, Inc.; Ticker Symbol: MCN; Market Listing: NYSE; Date: 5/17/1999; Shares Outstanding: 83,413,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Pharamaceutical Formulations, Inc.; Ticker Symbol: PFI; Market Listing: OTC; Date: 5/18/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition. Company Name: Maxim Group, Inc.; Ticker Symbol: MXG; Market Listing: NYSE; Date: 5/19/1999; Shares Outstanding: 19,156,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Hitsgalore.com, Inc.; Ticker Symbol: HITT; Market Listing: OTC; Date: 5/26/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: WellCare Management Group Inc.; Ticker Symbol: WELL; Market Listing: OTC; Date: 5/28/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Rite Aid Corporation; Ticker Symbol: RAD; Market Listing: NYSE; Date: 6/1/1999; Shares Outstanding: 258,910,000; Prompter: SEC; Coded Reason: Acquisitions and mergers; Coded Reason: Cost or expense. Company Name: Carleton Corporation; Ticker Symbol: CARL; Market Listing: Nasdaq; Date: 6/2/1999; Shares Outstanding: 3,346,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Cabletron Systems, Inc.; Ticker Symbol: CS; Market Listing: NYSE; Date: 6/3/1999; Shares Outstanding: 186,381,000; Prompter: SEC; Coded Reason: IPR&D. Company Name: Annapolis National Bancorp; Ticker Symbol: ANNB; Market Listing: Nasdaq; Date: 6/4/1999; Shares Outstanding: 2,318,000; Prompter: Company; Coded Reason: Loan-loss. Company Name: The Sirena Apparel Group, Inc.; Ticker Symbol: SIRN; Market Listing: Nasdaq; Date: 6/7/1999; Shares Outstanding: 5,255,042; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: Evans Systems, Inc.; Ticker Symbol: EVSI; Market Listing: Nasdaq; Date: 6/8/1999; Shares Outstanding: 3,675,398; Prompter: Company; Restructuring, assets, or inventory; Coded Reason: Cost or expense; Company Name: Telxon Corporation; Ticker Symbol: TLXN; Market Listing: Nasdaq; Date: 6/16/1999; Shares Outstanding: 17,514,000; Prompter: Auditor; Coded Reason: Reclassification. Company Name: International Total Services, Inc.; Ticker Symbol: ITSW; Market Listing: Nasdaq; Date: 7/1/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Unspecified. Company Name: LabOne, Inc.; Ticker Symbol: LABS; Market Listing: Nasdaq; Date: 7/1/1999; Shares Outstanding: 10,758,069; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Novametrix Medical Systems Inc.; Ticker Symbol: NMTX; Market Listing: Nasdaq; Date: 7/1/1999; Shares Outstanding: 8,130,074; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: AvTel Communications Inc.; Ticker Symbol: AVCO; Market Listing: Nasdaq; Date: 7/2/1999; Shares Outstanding: 10,738,993; Prompter: ?; Coded Reason: Tax related. Company Name: Lab Holdings, Inc.; Ticker Symbol: LABH; Market Listing: Nasdaq; Date: 7/2/1999; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Cumetrix Data Systems Corporation; Ticker Symbol: CDSC; Market Listing: Nasdaq; Date: 7/13/1999; Shares Outstanding: 7,392,500; Prompter: Company; Coded Reason: Revenue recognition. Company Name: ION Networks, Inc.; Ticker Symbol: IONN; Market Listing: Nasdaq; Date: 7/14/1999; Shares Outstanding: 11,391,360; Prompter: ?; Coded Reason: Acquisitions and mergers; Coded Reason: Reclassification. Company Name: ODS Networks, Inc.; Ticker Symbol: ODSI; Market Listing: Nasdaq; Date: 7/14/1999; Shares Outstanding: 18,577,000; Prompter: ?; Coded Reason: IPR&D. Company Name: Unisys Corporation; Ticker Symbol: UIS; Market Listing: NYSE; Date: 7/15/1999; Shares Outstanding: 314,541,000; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Warrantech Corporation; Ticker Symbol: WTEC; Market Listing: Nasdaq; Date: 7/15/1999; Shares Outstanding: 15,222,861; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Financial Security Assurance Holdings Limited; Ticker Symbol: FSA; Market Listing: NYSE; Date: 7/21/1999; Shares Outstanding: 31,917,000; Prompter: SEC; Coded Reason: Reclassification. Company Name: Kimberly-Clark Corporation; Ticker Symbol: KMB; Market Listing: NYSE; Date: 7/21/1999; Shares Outstanding: 537,400,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Digi International Inc.; Ticker Symbol: DGII; Market Listing: Nasdaq; Date: 7/22/1999; Shares Outstanding: 14,910,085; Prompter: SEC; Coded Reason: IPR&D. Company Name: Spectrum Signal Processing Inc.; Ticker Symbol: SSPI; Market Listing: Nasdaq; Date: 7/22/1999; Shares Outstanding: 10,077,000; Prompter: ?; Coded Reason: IPR&D. Company Name: America Service Group Inc.; Ticker Symbol: ASGR; Market Listing: Nasdaq; Date: 7/23/1999; Shares Outstanding: 4,786,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Crown Group, Inc.; Ticker Symbol: CNGR; Market Listing: Nasdaq; Date: 7/23/1999; Shares Outstanding: 10,512,850; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Diversinet Corporation; Ticker Symbol: DVNT; Market Listing: Nasdaq; Date: 7/23/1999; Shares Outstanding: 16,070,098; Prompter: ?; Coded Reason: Cost or expense. Company Name: Cyberguard Corporation; Ticker Symbol: CYBG; Market Listing: Nasdaq; Date: 7/26/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: National Auto Credit, Inc.; Ticker Symbol: NAKD; Market Listing: OTC; Date: 7/29/1999; Shares Outstanding: n/a; Prompter: ?; Restructuring, assets, or inventory; Coded Reason: Loan-loss; Company Name: Motorcar Parts & Accessories, Inc.; Ticker Symbol: MPAA; Market Listing: Nasdaq; Date: 8/1/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Waste Management Inc.; Ticker Symbol: WMI; Market Listing: NYSE; Date: 8/3/1999; Shares Outstanding: 619,105,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Texas Instruments Inc.; Ticker Symbol: TXN; Market Listing: NYSE; Date: 8/7/1999; Shares Outstanding: 819,638,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: CenterPoint Properties Trust; Ticker Symbol: CNT; Market Listing: NYSE; Date: 8/9/1999; Shares Outstanding: 21,692,885; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Total Renal Care Holdings, Inc.; Ticker Symbol: TRL; Market Listing: NYSE; Date: 8/10/1999; Shares Outstanding: 81,561,000; Prompter: ?; Coded Reason: Other. Company Name: Open Text Corporation; Ticker Symbol: OTEX; Market Listing: Nasdaq; Date: 8/11/1999; Shares Outstanding: 26,753,000; Prompter: ?; Coded Reason: IPR&D. Company Name: Pegasystems Inc.; Ticker Symbol: PEGA; Market Listing: Nasdaq; Date: 8/11/1999; Shares Outstanding: 31,043,000; Prompter: Company; Coded Reason: Other. Company Name: Voxware, Inc.; Ticker Symbol: VOXW; Market Listing: Nasdaq; Date: 8/11/1999; Shares Outstanding: 13,420,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Harken Energy Corporation; Ticker Symbol: HEC; Market Listing: Amex; Date: 8/12/1999; Shares Outstanding: 150,297,158; Prompter: ?; Coded Reason: Other. Company Name: Miller Industries, Inc.; Ticker Symbol: MLR; Market Listing: NYSE; Date: 8/12/1999; Shares Outstanding: 46,878,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Pacific Aerospace & Electronics, Inc.; Ticker Symbol: PCTH; Market Listing: Nasdaq; Date: 8/13/1999; Shares Outstanding: 19,107,521; Prompter: Company; Coded Reason: Securities related. Company Name: FlexiInternational Software, Inc.; Ticker Symbol: FLXI; Market Listing: Nasdaq; Date: 8/16/1999; Shares Outstanding: 17,361,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: High Plains Corporation; Ticker Symbol: HIPC; Market Listing: Nasdaq; Date: 8/16/1999; Shares Outstanding: 16,104,340; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: SatCon Technology Corporation; Ticker Symbol: SATC; Market Listing: Nasdaq; Date: 8/16/1999; Shares Outstanding: 9,617,009; Prompter: ?; Restructuring, assets, or inventory; Coded Reason: Reclassification; Company Name: Nutramax Products, Inc.; Ticker Symbol: NMPC; Market Listing: Nasdaq; Date: 8/18/1999; Shares Outstanding: 7,156,266; Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory. Company Name: Medical Manager Corporation; Ticker Symbol: MMGR; Market Listing: Nasdaq; Date: 8/24/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Intasys Corporation; Ticker Symbol: INTA; Market Listing: Nasdaq; Date: 8/30/1999; Shares Outstanding: 15,890,578; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Day Runner, Inc.; Ticker Symbol: DAYR; Market Listing: Nasdaq; Date: 8/321/1999; Shares Outstanding: 12,132,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Flowers Industries Inc.; Ticker Symbol: FLO; Market Listing: NYSE; Date: 8/321/1999; Shares Outstanding: 100,522,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Schick Technologies, Inc.; Ticker Symbol: SCHKE; Market Listing: Nasdaq; Date: 9/2/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Acorn Products, Inc.; Ticker Symbol: ACRN; Market Listing: Nasdaq; Date: 9/3/1999; Shares Outstanding: 6,021,705; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Metrowerks Inc.; Ticker Symbol: MTWK; Market Listing: Nasdaq; Date: 9/3/1999; Shares Outstanding: 14,636,888; Prompter: ?; Coded Reason: Revenue recognition. Company Name: The Timber Prompter: Company; Ticker Symbol: TGP; Market Listing: NYSE; Date: 9/13/1999; Shares Outstanding: 85,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Dynamex Inc.; Ticker Symbol: DDN; Market Listing: Amex; Date: 9/17/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Acquisitions and mergers; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: VTEL Corporation; Ticker Symbol: VTEL; Market Listing: Nasdaq; Date: 9/28/1999; 24,298,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Reclassification. Company Name: Assisted Living Concepts, Inc.; Ticker Symbol: ALF; Market Listing: Amex; Date: 9/29/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Acquisitions and mergers; Coded Reason: Cost or expense. Company Name: Engineering Animation, Inc.; Ticker Symbol: EAII; Market Listing: Nasdaq; Date: 10/1/1999; Shares Outstanding: 11,937,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Olsten Corporation; Ticker Symbol: OLS; Market Listing: NYSE; Date: 10/1/1999; Shares Outstanding: 81,778,000; Prompter: ?; Coded Reason: Other. Company Name: Wickes Inc.; Ticker Symbol: WIKS; Market Listing: Nasdaq; Date: 10/1/1999; Shares Outstanding: 8,331,816; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Leisureplanet Holdings, Limited; Ticker Symbol: LPHL; Market Listing: Nasdaq; Date: 10/14/1999; Shares Outstanding: 7,153,185; Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Acquisitions and mergers. Company Name: Armor Holdings, Inc.; Ticker Symbol: AH; Market Listing: NYSE; Date: 10/18/1999; Shares Outstanding: 24,300,000; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: IMRglobal Corporation; Ticker Symbol: IMRS; Market Listing: Nasdaq; Date: 10/22/1999; Shares Outstanding: 38,555,835; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: Thomas & Betts Corporation; Ticker Symbol: TNB; Market Listing: NYSE; Date: 10/26/1999; Shares Outstanding: 57,817,879; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Other. Company Name: P-Com, Inc.; Ticker Symbol: PCMS; Market Listing: Nasdaq; Date: 10/28/1999; Shares Outstanding: 64,474,137; Prompter: Company; Coded Reason: Revenue recognition. Company Name: IMSI, Inc.; Ticker Symbol: IMSIE; Market Listing: Nasdaq; Date: 10/29/1999; Shares Outstanding: 7,024,409; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Orbital Sciences Corporation; Ticker Symbol: ORB; Market Listing: NYSE; Date: 10/29/1999; Shares Outstanding: 37,416,772; Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Related-party transactions. Company Name: Infinium Software, Inc.; Ticker Symbol: INFM; Market Listing: Nasdaq; Date: 11/1/1999; Shares Outstanding: 12,242,000; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Tax related. Company Name: GTS Duratek, Inc.; Ticker Symbol: DRTK; Market Listing: Nasdaq; Date: 11/3/1999; Shares Outstanding: 13,275,943; Prompter: ?; Coded Reason: Cost or expense. Company Name: CompUSA Inc.; Ticker Symbol: CPU; Market Listing: NYSE; Date: 11/4/1999; Shares Outstanding: 92,712,054; Prompter: ?; Coded Reason: Revenue recognition. Company Name: First Union Real Estate Equity and; Mortgage Investments; Ticker Symbol: FUR; Market Listing: NYSE; Date: 11/4/1999; Shares Outstanding: 42,459,604; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Aegis Communications Group, Inc.; Ticker Symbol: AGIS; Market Listing: OTC; Date: 11/9/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Securities related. Company Name: Safety Components International, Inc.; Ticker Symbol: ABAG; Market Listing: Nasdaq; Date: 11/9/1999; Shares Outstanding: 5,136,316; Prompter: Company; Coded Reason: Other; Coded Reason: Revenue recognition. Company Name: Advanced Polymer Systems, Inc.; Ticker Symbol: APOS; Market Listing: Nasdaq; Date: 11/11/1999; Shares Outstanding: 20,115,664; Prompter: ?; Coded Reason: Revenue recognition. Company Name: SafeGuard Health Enterprises, Inc.; Ticker Symbol: SFGD; Market Listing: OTC; Date: 11/12/1999; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: CVS Corporation; Ticker Symbol: CVS; Market Listing: NYSE; Date: 11/15/1999; Shares Outstanding: 391,884,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: National City Bancorp; Ticker Symbol: NCBM; Market Listing: Nasdaq; Date: 11/15/1999; Shares Outstanding: 8,756,817; Prompter: ?; Coded Reason: Other. Company Name: SITEK Inc.; Ticker Symbol: SITK; Market Listing: OTC; Date: 11/17/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Friedman's Inc.; Ticker Symbol: FRDM; Market Listing: Nasdaq; Date: 11/18/1999; Shares Outstanding: 14,427,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: DSI Toys, Inc.; Ticker Symbol: DSIT; Market Listing: Nasdaq; Date: 11/23/1999; Shares Outstanding: 8,703,569; Prompter: ?; Coded Reason: Cost or expense. Company Name: Image Guided Technologies, Inc.; Ticker Symbol: IGTI; Market Listing: OTC; Date: 11/29/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: Styling Technology Corporation; Ticker Symbol: STYLE; Market Listing: Nasdaq; Date: 11/29/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Signal Apparel Company, Inc.; Ticker Symbol: SIA; Market Listing: NYSE; Date: 12/2/1999; Shares Outstanding: 44,869,450; Prompter: SEC; Coded Reason: Reclassification. Company Name: BellSouth Corporation; Ticker Symbol: BLS; Market Listing: NYSE; Date: 12/3/1999; Shares Outstanding: 1,882,319,274; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Baker Hughes Inc.; Ticker Symbol: BHI; Market Listing: NYSE; Date: 12/8/1999; Shares Outstanding: 329,209,200; Prompter: Company; Coded Reason: Other. Company Name: Best Buy Inc.; Ticker Symbol: BBY; Market Listing: NYSE; Date: 12/14/1999; Shares Outstanding: 212,760,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Blimpie International, Inc.; Ticker Symbol: BLM; Market Listing: Amex; Date: 12/14/1999; Shares Outstanding: 9,470,926; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Forest City Enterprises, Inc.; Ticker Symbol: FCE; Market Listing: NYSE; Date: 12/14/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: GameTech International, Inc.; Ticker Symbol: GMTC; Market Listing: Nasdaq; Date: 12/16/1999; Shares Outstanding: 12,233,723; Prompter: ?; Coded Reason: Acquisitions and mergers; Coded Reason: IPR&D. Company Name: Fair Grounds Corporation; Ticker Symbol: FGNO; Market Listing: OTC; Date: 12/17/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Tax related. Company Name: EDAP TMS S.A.; Ticker Symbol: EDAYE; Market Listing: Nasdaq; Date: 12/22/1999; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Zions Bancorp; Ticker Symbol: ZION; Market Listing: Nasdaq; Date: 12/23/1999; Shares Outstanding: 85,695,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Community West Bancshares; Ticker Symbol: CWBC; Market Listing: Nasdaq; Date: 12/24/1999; Shares Outstanding: 5,494,217; Prompter: ?; Coded Reason: Reclassification; Coded Reason: Acquisitions and mergers. Company Name: Shuffle Master, Inc.; Ticker Symbol: SHFL; Market Listing: Nasdaq; Date: 1/3/2000; Shares Outstanding: 7,154,393; Prompter: ?; Coded Reason: Cost or expense. Company Name: Ultimate Electronics, Inc.; Ticker Symbol: ULTE; Market Listing: Nasdaq; Date: 1/4/2000; Shares Outstanding: 11,336,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Pacific Bank; Ticker Symbol: PBSF; Market Listing: Nasdaq; Date: 1/10/2000; Shares Outstanding: 5,200,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Asche Transportation Services, Inc.; Ticker Symbol: ASHE; Market Listing: Nasdaq; Date: 1/11/2000; Shares Outstanding: 6,032,750; Prompter: Company; Coded Reason: Unspecified. Company Name: Dicom Imaging Systems, Inc.; Ticker Symbol: DCIM; Market Listing: OTC; Date: 1/11/2000; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Biomet, Inc.; Ticker Symbol: BMET; Market Listing: Nasdaq; Date: 1/13/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Other. Company Name: Network Systems International, Inc.; Ticker Symbol: NESI; Market Listing: Nasdaq; Date: 1/13/2000; Shares Outstanding: 10,295,654; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Vertex Industries, Inc.; Ticker Symbol: VETX; Market Listing: OTC; Date: 1/14/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: First American Financial Corporation; Ticker Symbol: FAF; Market Listing: NYSE; Date: 1/18/2000; Shares Outstanding: 65,326,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Raytheon Corporation; Ticker Symbol: RTN; Market Listing: NYSE; Date: 1/18/2000; Shares Outstanding: 338,735,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Legato Systems, Inc.; Ticker Symbol: LGTO; Market Listing: Nasdaq; Date: 1/19/2000; Shares Outstanding: 86,394,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Boise Cascade Corporation; Ticker Symbol: BCC; Market Listing: NYSE; Date: 1/20/2000; Shares Outstanding: 61,498,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: SunStar Healthcare, Inc.; Ticker Symbol: SUNS; Market Listing: Nasdaq; Date: 1/20/2000; Shares Outstanding: 2,919,330; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Delphi Financial Group, Inc.; Ticker Symbol: DFG; Market Listing: NYSE; Date: 1/24/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Sterling Financial Corporation; Ticker Symbol: SLFI; Market Listing: Nasdaq; Date: 1/25/2000; Shares Outstanding: 8,935,687; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense; Coded Reason: Tax related. Company Name: Carnegie International Corporation; Ticker Symbol: CGY; Market Listing: Amex; Date: 1/25/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Stryker Corporation; Ticker Symbol: SYK; Market Listing: NYSE; Date: 1/27/2000; Shares Outstanding: 199,600,000; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: Analytical Surveys, Inc.; Ticker Symbol: ANLT; Market Listing: Nasdaq; Date: 1/27/2000; Shares Outstanding: n/a; Prompter: Company; Cost or expense; Coded Reason: Revenue recognition; Company Name: Indus International, Inc.; Ticker Symbol: IINT; Market Listing: Nasdaq; Date: 1/27/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Aetna Inc.; Ticker Symbol: AET; Market Listing: NYSE; Date: 2/1/2000; Shares Outstanding: 142,100,000; Prompter: SEC; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Digital Lava Inc.; Ticker Symbol: DGV; Market Listing: Amex; Date: 2/1/2000; Shares Outstanding: 4,643,213; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Jenna Lane, Inc.; Ticker Symbol: JLNY; Market Listing: Nasdaq; Date: 2/1/2000; Shares Outstanding: 4,445,624; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Exide Corporation; Ticker Symbol: EX; Market Listing: NYSE; Date: 2/3/2000; Shares Outstanding: 21,263,000; Prompter: Company; Coded Reason: Related-party transactions. Company Name: International Total Services, Inc.; Ticker Symbol: ITSW; Market Listing: Nasdaq; Date: 2/3/2000; Shares Outstanding: 6,747,000; Prompter: Auditor; Coded Reason: Cost or expense; Coded Reason: Reclassification. Company Name: 1st Source Corporation; Ticker Symbol: SRCE; Market Listing: Nasdaq; Date: 2/4/2000; Shares Outstanding: 19,121,701; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: EA Engineering, Science, and Technology, Inc.; Ticker Symbol: EACO; Market Listing: Nasdaq; Date: 2/4/2000; Shares Outstanding: 6,145,700; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Image Sensing Systems, Inc.; Ticker Symbol: ISNS; Market Listing: Nasdaq; Date: 2/4/2000; Shares Outstanding: 2,725,200; Prompter: ?; Coded Reason: Cost or expense. Company Name: Segue Software, Inc.; Ticker Symbol: SEGU; Market Listing: Nasdaq; Date: 2/7/2000; Shares Outstanding: 9,315,000; Prompter: SEC; Coded Reason: IPR&D; Company Name: Sykes Enterprises, Inc.; Ticker Symbol: SYKE; Market Listing: Nasdaq; Date: 2/7/2000; Shares Outstanding: 42,901,775; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Louis Dreyfus Natural Gas Corporation; Ticker Symbol: LD; Market Listing: NYSE; Date: 2/8/2000; Shares Outstanding: 40,804,000; Prompter: ?; Coded Reason: Securities related. Company Name: Transport Corporation of America, Inc.; Ticker Symbol: TCAM; Market Listing: Nasdaq; Date: 2/8/2000; Shares Outstanding: 9,094,612; Prompter: Company; Revenue recognition; Coded Reason: Cost or expense; Company Name: TJX Companies, Inc.; Ticker Symbol: TJX; Market Listing: NYSE; Date: 2/11/2000; Shares Outstanding: 300,044,959; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Guess ?, Inc.; Ticker Symbol: GES; Market Listing: NYSE; Date: 2/14/2000; Shares Outstanding: 44,210,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: JDN Realty Corporation; Ticker Symbol: JDN; Market Listing: NYSE; Date: 2/14/2000; Shares Outstanding: 32,382,000; Prompter: Company; Coded Reason: Related-party transactions. Company Name: Able Telcom Holding Corporation; Ticker Symbol: ABTE; Market Listing: Nasdaq; Date: 2/15/2000; Shares Outstanding: 15,966,215; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Omega Worldwide Inc.; Ticker Symbol: OWWI; Market Listing: Nasdaq; Date: 2/15/2000; Shares Outstanding: 12,297,000; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: 3D Systems Corporation; Ticker Symbol: TDSC; Market Listing: Nasdaq; Date: 2/16/2000; Shares Outstanding: 12,340,000; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Intimate Brands, Inc.; Ticker Symbol: IBI; Market Listing: NYSE; Date: 2/16/2000; Shares Outstanding: 504,852,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: The Limited, Inc.; Ticker Symbol: LTD; Market Listing: NYSE; Date: 2/16/2000; Shares Outstanding: 445,306,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Too, Inc.; Ticker Symbol: TOO; Market Listing: NYSE; Date: 2/17/2000; Shares Outstanding: 31,738,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Host Marriott Corporation; Ticker Symbol: HMT; Market Listing: NYSE; Date: 2/18/2000; Shares Outstanding: 285,800,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Master Graphics, Inc.; Ticker Symbol: MAGR; Market Listing: OTC; Date: 2/18/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: MerchantOnline.com, Inc.; Ticker Symbol: MRTO; Market Listing: OTC; Date: 2/24/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense; Coded Reason: Revenue recognition. Company Name: First Tennessee National Corporation; Ticker Symbol: FTN; Market Listing: NYSE; Date: 2/28/2000; Shares Outstanding: 132,544,893; Prompter: ?; Coded Reason: Other. Company Name: Information Management Associates, Inc.; Ticker Symbol: IMAA; Market Listing: Nasdaq; Date: 2/28/2000; Shares Outstanding: 9,718,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Cato Corporation; Ticker Symbol: CACOA; Market Listing: Nasdaq; Date: 3/2/2000; Shares Outstanding: 25,638,588; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Goody's Family Clothing, Inc.; Ticker Symbol: GDYS; Market Listing: Nasdaq; Date: 3/2/2000; Shares Outstanding: 32,804,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: J. C. Penney Company, Inc.; Ticker Symbol: JCP; Market Listing: NYSE; Date: 3/2/2000; Shares Outstanding: 276,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: CINAR Corporation; Ticker Symbol: CINR; Market Listing: Nasdaq; Date: 3/6/2000; Shares Outstanding: 40,984,000; Prompter: ?; Coded Reason: Other. Company Name: FLIR Systems, Inc.; Ticker Symbol: FLIR; Market Listing: Nasdaq; Date: 3/6/2000; Shares Outstanding: 14,395,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Kmart Corporation; Ticker Symbol: KM; Market Listing: NYSE; Date: 3/6/2000; Shares Outstanding: 481,300,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Safety Kleen Corporation; Ticker Symbol: SK; Market Listing: NYSE; Date: 3/6/2000; Shares Outstanding: 100,637,000; Prompter: Company; Coded Reason: Other. Company Name: Hastings Entertainment, Inc.; Ticker Symbol: HAST; Market Listing: Nasdaq; Date: 3/7/2000; Shares Outstanding: 11,629,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: CMI Corporation; Ticker Symbol: CMI; Market Listing: NYSE; Date: 3/8/2000; Shares Outstanding: 21,709,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: RAVISENT Technologies Inc.; Ticker Symbol: RVST; Market Listing: Nasdaq; Date: 3/14/2000; Shares Outstanding: 16,068,969; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Cumulus Media Inc.; Ticker Symbol: CMLS; Market Listing: Nasdaq; Date: 3/16/2000; Shares Outstanding: 35,057,000; Prompter: Auditor; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: American Xtal Technology; Ticker Symbol: AXTI; Market Listing: Nasdaq; Date: 3/17/2000; Shares Outstanding: 20,074,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: MicroStrategy Inc.; Ticker Symbol: MSTR; Market Listing: Nasdaq; Date: 3/20/2000; Shares Outstanding: 78,926,000; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Mediconsult.com, Inc.; Ticker Symbol: MCNS; Market Listing: Nasdaq; Date: 3/21/2000; Shares Outstanding: 50,563,198; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Scan-Optics, Inc.; Ticker Symbol: SOCR; Market Listing: Nasdaq; Date: 3/21/2000; Shares Outstanding: 7,016,672; Prompter: ?; Coded Reason: Tax related. Company Name: Laidlaw Inc.; Ticker Symbol: LDW; Market Listing: NYSE; Date: 3/22/2000; Shares Outstanding: 325,900,000; Prompter: ?; Coded Reason: Other. Company Name: TREEV, Inc.; Ticker Symbol: TREV; Market Listing: Nasdaq; Date: 3/23/2000; Shares Outstanding: 15,414,197; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Inacom Corporation; Ticker Symbol: ICO; Market Listing: NYSE; Date: 3/24/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Reclassification. Company Name: Heartland Technology, Inc; Ticker Symbol: HTI; Market Listing: Amex; Date: 3/29/2000; Shares Outstanding: 1,671,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Plains All American Pipeline, L.P.; Ticker Symbol: PAA; Market Listing: NYSE; Date: 3/29/2000; Shares Outstanding: 34,386,000; Prompter: Company; Coded Reason: Other. Company Name: Plains Resources; Ticker Symbol: PLX; Market Listing: Amex; Date: 3/29/2000; Shares Outstanding: 29,552,000; Prompter: ?; Coded Reason: Other. Company Name: Profit Recovery Group International, Inc; Ticker Symbol: PRGX; Market Listing: Nasdaq; Date: 3/29/2000; Shares Outstanding: 50,942,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Aztec Technology Partners, Inc; Ticker Symbol: AZTC; Market Listing: Nasdaq; Shares Outstanding: Date: 3/30/2000; 22,518,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: LanguageWare.net Ltd; Ticker Symbol: LWNTF; Market Listing: OTC; Date: 3/30/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Securities related. Company Name: Orbital Sciences Corporation; Ticker Symbol: ORB; Market Listing: NYSE; Date: 3/30/2000; Shares Outstanding: 37,409,030; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Westmark Group Holdings, Inc; Ticker Symbol: WGHI; Market Listing: Nasdaq; Date: 3/30/2000; Shares Outstanding: 3,530,675; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Loan-loss; Coded Reason: Tax related. Company Name: ebix.com, Inc; Ticker Symbol: EBIX; Market Listing: Nasdaq; Date: 3/31/2000; Shares Outstanding: 11,262,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: eSAT Inc; Ticker Symbol: ASAT; Market Listing: OTC; Date: 3/31/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Industrial Holdings, Inc; Ticker Symbol: IHII; Market Listing: Nasdaq; Date: 3/31/2000; Shares Outstanding: 15,111,097; Prompter: ?; Coded Reason: Revenue recognition. Company Name: UICI; Ticker Symbol: UCI; Market Listing: NYSE; Date: 3/31/2000; Shares Outstanding: 47,195,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Aurora Foods; Ticker Symbol: AOR; Market Listing: NYSE; Date: 4/3/2000; Shares Outstanding: 67,050,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Pacific Gateway Exchange; Ticker Symbol: PGEX; Market Listing: Nasdaq; Date: 4/3/2000; Shares Outstanding: 19,516,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: On-Point Technology Systems Inc; Ticker Symbol: ONPT; Market Listing: Nasdaq; Date: 4/7/2000; Shares Outstanding: 10,266,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Serologicals Corporation; Ticker Symbol: SERO; Market Listing: Nasdaq; Date: 4/10/2000; Shares Outstanding: 23,495,275; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense; Company Name: OnHealth Network Prompter: Company; Ticker Symbol: ONHN; Market Listing: Nasdaq; Date: 4/11/2000; Shares Outstanding: 23,390,000; Prompter: ?; Coded Reason: Securities related. Company Name: Kitty Hawk Inc.; Ticker Symbol: KTTY; Market Listing: Nasdaq; Date: 4/12/2000; Shares Outstanding: 17,047,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Cover-All Technologies Inc.; Ticker Symbol: COVR; Market Listing: Nasdaq; Date: 4/14/2000; Shares Outstanding: 17,029,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: e.spire Communications, Inc.; Ticker Symbol: ESPI; Market Listing: Nasdaq; Date: 4/14/2000; Shares Outstanding: 51,471,837; Prompter: ?; Coded Reason: Revenue recognition. Company Name: SCB Computer Technology, Inc.; Ticker Symbol: SCBI; Market Listing: Nasdaq; Date: 4/14/2000; Shares Outstanding: 25,045,324; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Interplay Entertainment Corporation; Ticker Symbol: IPLY; Market Listing: Nasdaq; Date: 4/17/2000; Shares Outstanding: 30,153,572; Prompter: ?; Coded Reason: Related-party transactions. Company Name: Paulson Capital Corporation; Ticker Symbol: PLCC; Market Listing: Nasdaq; Date: 4/17/2000; Shares Outstanding: 3,541,235; Prompter: Auditor; Coded Reason: Securities related. Company Name: Castle Dental Centers, Inc.; Ticker Symbol: CASLE; Market Listing: Nasdaq; Date: 4/26/2000; Shares Outstanding: 6,912,000; Prompter: ?; Coded Reason: Loan-loss. Company Name: RFS Hotel Investors, Inc.; Ticker Symbol: RFS; Market Listing: NYSE; Date: 4/26/2000; Shares Outstanding: 24,744,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Advanced Technical Products, Inc.; Ticker Symbol: ATPXE; Market Listing: Nasdaq; Date: 4/28/2000; Shares Outstanding: 5,500,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Lodgian, Inc.; Ticker Symbol: LOD; Market Listing: NYSE; Date: 5/1/2000; Shares Outstanding: 27,222,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: CIMA LABS Inc.; Ticker Symbol: CIMA; Market Listing: Nasdaq; Date: 5/3/2000; Shares Outstanding: 11,046,086; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Taubman Centers, Inc.; Ticker Symbol: TCO; Market Listing: NYSE; Date: 5/3/2000; Shares Outstanding: 53,229,918; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Children's Comprehensive Services, Inc.; Ticker Symbol: KIDS; Market Listing: Nasdaq; Date: 5/4/2000; Shares Outstanding: 7,190,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Activision, Inc.; Ticker Symbol: ATVI; Market Listing: Nasdaq; Date: 5/9/2000; Shares Outstanding: 30,483,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Internet America, Inc.; Ticker Symbol: GEEK; Market Listing: Nasdaq; Date: 5/10/2000; Shares Outstanding: 9,641,590; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Telescan, Inc.; Ticker Symbol: TSCN; Market Listing: Nasdaq; Date: 5/10/2000; Shares Outstanding: 17,469,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Magellan Health Services, Inc.; Ticker Symbol: MGL; Market Listing: NYSE; Date: 5/11/2000; Shares Outstanding: 32,578,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Environmental Power Corporation; Ticker Symbol: POWR; Market Listing: OTC; Date: 5/12/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: MAX Internet Communications Inc.; Ticker Symbol: MXIP; Market Listing: Nasdaq; Date: 5/12/2000; Shares Outstanding: 17,104,061; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Computer Learning Centers, Inc.; Ticker Symbol: CLCX; Market Listing: Nasdaq; Date: 5/16/2000; Shares Outstanding: 18,617,646; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Interiors, Inc.; Ticker Symbol: INTXA; Market Listing: Nasdaq; Date: 5/16/2000; Shares Outstanding: 35,186,013; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Loan-loss. Company Name: Planet411.com Inc.; Ticker Symbol: PFOO; Market Listing: OTC; Date: 5/16/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Goody's Family Clothing, Inc.; Ticker Symbol: GDYS; Market Listing: Nasdaq; Date: 5/17/2000; Shares Outstanding: 32,525,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Roanoke Electric Steel Corporation; Ticker Symbol: RESC; Market Listing: Nasdaq; Date: 5/17/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Vari-L Company, Inc.; Ticker Symbol: VARL; Market Listing: Nasdaq; Date: 5/17/2000; Shares Outstanding: 7,586,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Clearnet Communications Inc.; Ticker Symbol: CLNT; Market Listing: Nasdaq; Date: 5/18/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Tax related. Company Name: Magna International Inc.; Ticker Symbol: MGA; Market Listing: NYSE; Date: 5/18/2000; Shares Outstanding: 92,000,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Today's Man, Inc.; Ticker Symbol: TMAN; Market Listing: Nasdaq; Date: 5/18/2000; Shares Outstanding: 27,040,725; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Flooring America, Inc.; Ticker Symbol: FRA; Market Listing: NYSE; Date: 5/22/2000; Shares Outstanding: 21,438,432; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: WorldWide Web NetworX Corporation; Ticker Symbol: WWWX; Market Listing: OTC; Date: 5/24/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: IPR&D; Coded Reason: Securities related. Company Name: Carver Bancorp, Inc.; Ticker Symbol: CNY; Market Listing: Amex; Date: 5/25/2000; Shares Outstanding: 2,252,216; Prompter: ?; Coded Reason: Cost or expense. Company Name: FinancialWeb.com, Inc.; Ticker Symbol: FWEB; Market Listing: OTC; Date: 6/5/2000; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense; Coded Reason: Securities related. Company Name: CareMatrix Corporation; Ticker Symbol: CMDCE; Market Listing: Nasdaq; Date: 6/19/2000; Shares Outstanding: 18,563,491; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: First American Health Concepts, Inc.; Ticker Symbol: FAH; Market Listing: Amex; Date: 6/20/2000; Shares Outstanding: 2,621,250; Prompter: ?; Coded Reason: Unspecified. Company Name: Hirsch International Corporation; Ticker Symbol: HRSH; Market Listing: Nasdaq; Date: 6/20/2000; Shares Outstanding: 9,152,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: ClearWorks.net, Inc.; Ticker Symbol: CLW; Market Listing: Amex; Date: 6/23/2000; 22,029,589; Prompter: ?; Coded Reason: Securities related. Company Name: Tyco International Limited; Ticker Symbol: TYC; Market Listing: NYSE; Date: 6/26/2000; Shares Outstanding: 1,712,500,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Acquisitions and mergers. Company Name: Telxon Corporation; Ticker Symbol: TLXN; Market Listing: Nasdaq; Date: 6/30/2000; Shares Outstanding: 17,514,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Geographics, Inc.; Ticker Symbol: GGIT; Market Listing: OTC; Date: 7/17/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Anicom Inc.; Ticker Symbol: ANIC; Market Listing: Nasdaq; Date: 7/18/2000; Shares Outstanding: 26,912,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Baan Prompter: Company; Ticker Symbol: BAANF; Market Listing: OTC; Date: 7/19/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Unspecified. Company Name: TeleHubLink Corporation; Ticker Symbol: THLC; Market Listing: OTC; Date: 7/20/2000; Shares Outstanding: n/a; Prompter: Auditor; Securities related; Cost or expense; Company Name: Oil-Dri Corporation of America; Ticker Symbol: ODC; Market Listing: NYSE; Date: 7/24/2000; Shares Outstanding: 5,613,000; Prompter: Auditor; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Telemonde, Inc.; Ticker Symbol: TLMD; Market Listing: OTC; Date: 7/25/2000; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Unify Corporation; Ticker Symbol: UNFY; Market Listing: Nasdaq; Date: 7/321/2000; Shares Outstanding: 18,127,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Southwall Technologies, Inc.; Ticker Symbol: SWTX; Market Listing: Nasdaq; Date: 8/1/2000; Shares Outstanding: 7,680,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: BarPoint.com, Inc.; Ticker Symbol: BPNT; Market Listing: Nasdaq; Date: 8/4/2000; Shares Outstanding: 17,393,271; Prompter: Company; Coded Reason: Other. Company Name: California Software Corporation; Ticker Symbol: CAWC; Market Listing: OTC; Date: 8/7/2000; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Gadzoox Networks, Inc.; Ticker Symbol: GADZ; Market Listing: Nasdaq; Date: 8/7/2000; Shares Outstanding: 9,248,000; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: MetaCreations Corporation; Ticker Symbol: MCRE; Market Listing: Nasdaq; Date: 8/8/2000; Shares Outstanding: 28,170,000; Prompter: Auditor; Coded Reason: Reclassification. Company Name: SatCon Technology Corporation; Ticker Symbol: SATC; Market Listing: Nasdaq; Date: 8/8/2000; Shares Outstanding: 12,629,822; Prompter: SEC; Coded Reason: Related-party transactions. Company Name: Acrodyne Communications, Inc.; Ticker Symbol: ACROE; Market Listing: Nasdaq; Date: 8/14/2000; Shares Outstanding: 6,981,161; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition. Company Name: Geron Corporation; Ticker Symbol: GERN; Market Listing: Nasdaq; Date: 8/14/2000; Shares Outstanding: 21,586,722; Prompter: Company; Coded Reason: Cost or expense. Company Name: Innovative Gaming Corporation; Ticker Symbol: IGCA; Market Listing: Nasdaq; Date: 8/14/2000; Shares Outstanding: 9,565,000; Prompter: SEC; Coded Reason: Other. Company Name: Discovery Laboratories, Inc.; Ticker Symbol: DSCO; Market Listing: Nasdaq; Date: 8/15/2000; Shares Outstanding: 20,837,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: ebix.com, Inc.; Ticker Symbol: EBIX; Market Listing: Nasdaq; Date: 8/15/2000; Shares Outstanding: 11,377,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: FOCUS Enhancements, Inc.; Ticker Symbol: FCSE; Market Listing: Nasdaq; Date: 8/15/2000; Shares Outstanding: 25,863,036; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Seaboard Corporation; Ticker Symbol: SEB; Market Listing: Amex; Date: 8/15/2000; Shares Outstanding: 1,487,520; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Superconductive Components, Inc.; Ticker Symbol: SCCI; Market Listing: OTC; Date: 8/15/2000; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory. Company Name: CMI Corporation; Ticker Symbol: CMI; Market Listing: NYSE; Date: 8/17/2000; Shares Outstanding: 21,691,000; Prompter: Company; Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Company Name: Imperial Credit Industries; Ticker Symbol: ICII; Market Listing: Nasdaq; Date: 8/18/2000; Shares Outstanding: 32,111,022; Prompter: CDFI/FDIC; Coded Reason: Loan-loss. Company Name: Mercator Software, Inc.; Ticker Symbol: MCTR; Market Listing: Nasdaq; Date: 8/21/2000; Shares Outstanding: 29,529,630; Prompter: Company; Coded Reason: Cost or expense. Company Name: Thomas & Betts Corporation; Ticker Symbol: TNB; Market Listing: NYSE; Date: 8/21/2000; Shares Outstanding: 57,974,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition. Company Name: Oriental Financial Group Inc.; Ticker Symbol: OFG; Market Listing: NYSE; Date: 8/22/2000; Shares Outstanding: 12,639,000; Prompter: Company; Coded Reason: Other. Company Name: Phoenix International, Inc.; Ticker Symbol: PHXX; Market Listing: Nasdaq; Date: 8/22/2000; Shares Outstanding: 19,857,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: DT Industries, Inc.; Ticker Symbol: DTII; Market Listing: Nasdaq; Date: 8/23/2000; Shares Outstanding: 10,107,274; Prompter: Company; Coded Reason: Securities related. Company Name: Vari-L Company, Inc.; Ticker Symbol: VARL; Market Listing: OTC; Date: 9/12/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Rentrak Corporation; Ticker Symbol: RENT; Market Listing: Nasdaq; Date: 9/13/2000; Shares Outstanding: 12,373,606; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Avon Products, Inc.; Ticker Symbol: AVP; Market Listing: NYSE; Date: 9/14/2000; Shares Outstanding: 245,510,000; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Precept Business Service, Inc.; Ticker Symbol: PBSI; Market Listing: Nasdaq; Date: 9/15/2000; Shares Outstanding: 10,153,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Sykes Enterprises, Inc.; Ticker Symbol: SYKE; Market Listing: Nasdaq; Date: 9/19/2000; Shares Outstanding: 41,996,844; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Bion Environmental Technologies, Inc.; Ticker Symbol: BION; Market Listing: OTC; Date: 9/28/2000; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Cost or expense. Company Name: Aspeon, Inc.; Ticker Symbol: ASPEE; Market Listing: Nasdaq; Date: 9/29/2000; Shares Outstanding: 9,401,435; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: Mitek Systems, Inc.; Ticker Symbol: MITK; Market Listing: Nasdaq; Date: 9/29/2000; Shares Outstanding: 11,119,843; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Interspeed, Inc.; Ticker Symbol: ISPD; Market Listing: Nasdaq; Date: 10/6/2000; Shares Outstanding: 10,838,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Intrenet, Inc.; Ticker Symbol: INET; Market Listing: Nasdaq; Date: 10/13/2000; Shares Outstanding: 15,037,066; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Sport-Haley, Inc.; Ticker Symbol: SPOR; Market Listing: Nasdaq; Date: 10/16/2000; Shares Outstanding: 3,460,385; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: National Fuel Gas Prompter: Company; Ticker Symbol: NFG; Market Listing: NYSE; Date: 10/17/2000; Shares Outstanding: 40,173,174; Prompter: Company; Coded Reason: Reclassification; Coded Reason: Securities related. Company Name: Omni Nutraceuticals, Inc.; Ticker Symbol: ZONE; Market Listing: Nasdaq; Date: 10/17/2000; Shares Outstanding: 30,640,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Allscripts Inc.; Ticker Symbol: MDRX; Market Listing: Nasdaq; Date: 10/26/2000; Shares Outstanding: 27,900,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: First American Health Concepts, Inc.; Ticker Symbol: FAH; Market Listing: Amex; Date: 10/27/2000; Shares Outstanding: 2,635,545; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Alpharma Inc.; Ticker Symbol: ALO; Market Listing: NYSE; Date: 10/30/2000; Shares Outstanding: 47,479,000; Prompter: Company; Coded Reason: Other; Company Name: Rent-Way, Inc.; Ticker Symbol: RWY; Market Listing: NYSE; Date: 10/30/2000; Shares Outstanding: 24,475,000; Prompter: Company; Restructuring, assets, or inventory; Revenue recognition; Coded Reason: Cost or expense. Company Name: Epicor Software Corporation; Ticker Symbol: EPIC; Market Listing: Nasdaq; Date: 10/321/2000; Shares Outstanding: 41,409,000; Prompter: Company; Coded Reason: Other. Company Name: Pulaski Financial Corporation; Ticker Symbol: PULB; Market Listing: Nasdaq; Date: 11/1/2000; Shares Outstanding: 3,024,264; Prompter: Company; Coded Reason: Cost or expense. Company Name: Wyant Corporation; Ticker Symbol: WYNT; Market Listing: Nasdaq; Date: 11/1/2000; Shares Outstanding: 3,731,375; Prompter: Company; Coded Reason: Cost or expense. Company Name: Atchison Casting Corporation; Ticker Symbol: FDY; Market Listing: NYSE; Date: 11/2/2000; Shares Outstanding: 7,689,347; Prompter: Company; Revenue recognition; Coded Reason: Cost or expense; Coded Reason: Other. Company Name: Detour Magazine, Inc.; Ticker Symbol: DTRM; Market Listing: OTC; Date: 11/2/2000; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Monarch Investment Properties, Inc.; Ticker Symbol: MIPR; Market Listing: OTC; Date: 11/2/2000; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Nx Networks, Inc.; Ticker Symbol: NXWX; Market Listing: Nasdaq; Date: 11/2/2000; Shares Outstanding: 34,037,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Del Global Technologies Corporation; Ticker Symbol: DGTC; Market Listing: Nasdaq; Date: 11/6/2000; Shares Outstanding: 8,175,899; Prompter: Company; Coded Reason: Acquisitions and mergers; Coded Reason: Revenue recognition. Company Name: IBP, Inc.; Ticker Symbol: IBP; Market Listing: NYSE; Date: 11/8/2000; Shares Outstanding: 107,076,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Lernout & Hauspie Speech Products N.V.; Ticker Symbol: LHSP; Market Listing: Nasdaq; Date: 11/9/2000; Shares Outstanding: 131,354,671; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Harmonic Inc.; Ticker Symbol: HLIT; Market Listing: Nasdaq; Date: 11/13/2000; Shares Outstanding: 57,724,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: MITY Enterprises Inc.; Ticker Symbol: MITY; Market Listing: Nasdaq; Date: 11/13/2000; Shares Outstanding: 5,170,267; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: Bindley Western Industries, Inc.; Ticker Symbol: BDY; Market Listing: NYSE; Date: 11/14/2000; Shares Outstanding: 37,968,255; Prompter: Auditor; Coded Reason: Acquisitions and mergers. Company Name: Covad Communications Group; Ticker Symbol: COVD; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 172,612,338; Prompter: Company; Coded Reason: Revenue recognition. Company Name: DocuCorp International; Ticker Symbol: DOCC; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 15,009,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: eMagin Corporation; Ticker Symbol: EMA; Market Listing: Amex; Date: 11/14/2000; Shares Outstanding: 25,069,143; Prompter: Company; Coded Reason: Securities related. Company Name: FFW Corporation; Ticker Symbol: FFWC; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 1,424,627; Prompter: Company; Coded Reason: Other. Company Name: Northeast Indiana Bancorp; Ticker Symbol: NEIB; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 1,592,461; Prompter: Company; Coded Reason: Other. Company Name: Parexel International Corporation; Ticker Symbol: PRXL; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 24,650,000; Prompter: Company; Coded Reason: Other. Company Name: Potlatch Corporation; Ticker Symbol: PCH; Market Listing: NYSE; Date: 11/14/2000; Shares Outstanding: 28,330,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Ramp Networks, Inc.; Ticker Symbol: RAMP; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 21,664,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Source Media, Inc.; Ticker Symbol: SRCM; Market Listing: Nasdaq; Date: 11/14/2000; Shares Outstanding: 17,682,000; Prompter: Company; Coded Reason: Reclassification. Company Name: BPI Packaging Technologies, Inc.; Ticker Symbol: BPIE; Market Listing: OTC; Date: 11/17/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Travel Dynamics Inc.; Ticker Symbol: TDNM; Market Listing: OTC; Date: 11/17/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Reclassification. Company Name: W.R. Grace & Prompter: Company; Ticker Symbol: GRA; Market Listing: NYSE; Date: 11/17/2000; Shares Outstanding: 65,300,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: American Physicians Service Group, Inc.; Ticker Symbol: AMPH; Market Listing: Nasdaq; Date: 11/20/2000; Shares Outstanding: 2,765,000; Prompter: SEC; Coded Reason: Other. Company Name: Chesapeake Corporation; Ticker Symbol: CSK; Market Listing: NYSE; Date: 11/20/2000; Shares Outstanding: 15,100,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition. Company Name: Global Med Technologies, Inc.; Ticker Symbol: GLOB; Market Listing: OTC; Date: 11/20/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: Northpoint Communications Group; Ticker Symbol: NPNT; Market Listing: Nasdaq; Date: 11/20/2000; Shares Outstanding: 132,989,264; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Lucent Technologies, Inc.; Ticker Symbol: LU; Market Listing: NYSE; Date: 11/21/2000; Shares Outstanding: 3,387,200,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Quintus Corporation; Ticker Symbol: QNTS; Market Listing: OTC; Date: 11/22/2000; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Other. Company Name: Whitney Information Network, Inc.; Ticker Symbol: RUSS; Market Listing: OTC; Date: 12/5/2000; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: Good Guys, Inc.; Ticker Symbol: GGUY; Market Listing: Nasdaq; Date: 12/7/2000; Shares Outstanding: 23,094,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Auburn National Bancorp; Ticker Symbol: AUBN; Market Listing: Nasdaq; Date: 12/8/2000; Shares Outstanding: 3,924,573; Prompter: Company; Coded Reason: Loan-loss. Company Name: Winnebago Industries, Inc.; Ticker Symbol: WGO; Market Listing: NYSE; Date: 12/13/2000; Shares Outstanding: 20,882,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Hamilton Bancorp; Ticker Symbol: HABKE; Market Listing: Nasdaq; Date: 12/22/2000; Shares Outstanding: 10,081,147; Prompter: External; Coded Reason: Related-party transactions. Company Name: Mikohn Gaming; Ticker Symbol: MIKN; Market Listing: Nasdaq; Date: 12/26/2000; Shares Outstanding: 11,072,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: AMC Entertainment; Ticker Symbol: AEN; Market Listing: Amex; Date: 1/5/2001; Shares Outstanding: 4,078,889; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Service Corporation International; Ticker Symbol: SRV; Market Listing: NYSE; Date: 1/5/2001; Shares Outstanding: 273,966,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: TeleCorp PCS, Inc.; Ticker Symbol: TLCP; Market Listing: Nasdaq; Date: 1/5/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Related-party transactions. Company Name: Pennzoil-Quaker State Prompter: Company; Ticker Symbol: PZL; Market Listing: NYSE; Date: 1/16/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Online Resources Corporation; Ticker Symbol: ORCC; Market Listing: Nasdaq; Date: 1/17/2001; Shares Outstanding: 11,646,321; Prompter: Company; Coded Reason: Revenue recognition. Company Name: ECI Telecom; Ticker Symbol: ECIL; Market Listing: Nasdaq; Date: 1/22/2001; Shares Outstanding: 92,455,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Proxim, Inc.; Ticker Symbol: PROX; Market Listing: Nasdaq; Date: 1/23/2001; Shares Outstanding: 57,423,847; Prompter: Company; Coded Reason: Tax related; Coded Reason: IPR&D. Company Name: IMAX Corporation; Ticker Symbol: IMAX; Market Listing: Nasdaq; Date: 1/24/2001; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Integrated Measurement Systems, Inc.; Ticker Symbol: IMSC; Market Listing: Nasdaq; Date: 1/24/2001; Shares Outstanding: 8,368,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: National Steel Corporation; Ticker Symbol: NS; Market Listing: NYSE; Date: 1/24/2001; Shares Outstanding: 41,288,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Westfield America, Inc.; Ticker Symbol: WEA; Market Listing: NYSE; Date: 1/24/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: ALZA Corporation; Ticker Symbol: AZA; Market Listing: NYSE; Date: 1/25/2001; Shares Outstanding: 238,200,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Avon Products; Ticker Symbol: AVP; Market Listing: NYSE; Date: 1/25/2001; Shares Outstanding: n/a; Company/FASB; Coded Reason: Revenue recognition. Company Name: Wackenhut Corrections Corporation; Ticker Symbol: WAK; Market Listing: NYSE; Date: 1/25/2001; Shares Outstanding: 15,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Guess? Inc; Ticker Symbol: GES; Market Listing: NYSE; Date: 1/26/2001; Shares Outstanding: 43,832,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Jones Lang LaSalle Inc.; Ticker Symbol: JLL; Market Listing: NYSE; Date: 1/321/2001; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Sonus Corporation; Ticker Symbol: SSN; Market Listing: Amex; Date: 2/1/2001; Shares Outstanding: 11,266,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Critical Path; Ticker Symbol: CPTH; Market Listing: Nasdaq; Date: 2/2/2001; Shares Outstanding: 72,137,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Hanover Compressor; Ticker Symbol: HC; Market Listing: NYSE; Date: 2/5/2001; Shares Outstanding: 75,904,000; Prompter: Auditor; Coded Reason: Related-party transactions; Coded Reason: Acquisitions and mergers. Company Name: Cheap Tickets, Inc.; Ticker Symbol: CTIX; Market Listing: Nasdaq; Date: 2/7/2001; Shares Outstanding: 23,592,000; Prompter: Company/FASB; Coded Reason: Revenue recognition. Company Name: Kaneb Services, Inc.; Ticker Symbol: KAB; Market Listing: NYSE; Date: 2/7/2001; Shares Outstanding: 10,855,013; Prompter: Company; Coded Reason: Securities related; Coded Reason: Reclassification. Company Name: Dillard's, Inc.; Ticker Symbol: DDS; Market Listing: NYSE; Date: 2/8/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Nice Systems; Ticker Symbol: NICE; Market Listing: Nasdaq; Date: 2/8/2001; Shares Outstanding: 12,954,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Vical Inc.; Ticker Symbol: VICL; Market Listing: Nasdaq; Date: 2/12/2001; Shares Outstanding: 20,014,118; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Team Communications; Ticker Symbol: TMTV; Market Listing: Nasdaq; Date: 2/13/2001; Shares Outstanding: 14,401,300; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Commtouch Software Ltd; Ticker Symbol: CTCH; Market Listing: Nasdaq; Date: 2/14/2001; Shares Outstanding: 15,462,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: ECI Telecom Limited; Ticker Symbol: ECIL; Market Listing: Nasdaq; Date: 2/14/2001; Shares Outstanding: 93,413,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: NexPub, Inc.; Ticker Symbol: NEXP; Market Listing: OTC; Shares Outstanding: 2/20/2001; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Unspecified. Company Name: Encad Inc.; Ticker Symbol: ENCD; Market Listing: Nasdaq; Shares Outstanding: 2/21/2001; 11,902,000; Prompter: Company; Coded Reason: Reclassification. Company Name: NPS Pharmaceuticals, Inc.; Ticker Symbol: NPSP; Market Listing: Nasdaq; Shares Outstanding: 2/21/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: IBP, Inc.; Ticker Symbol: IBP; Market Listing: NYSE; Shares Outstanding: 2/22/2001; 107,192,000; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: Corixa Corporation; Ticker Symbol: CRXA; Market Listing: Nasdaq; Shares Outstanding: 2/27/2001; 40,599,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Argosy Education Group, Inc.; Ticker Symbol: ARGY; Market Listing: Nasdaq; Date: 3/1/2001; Shares Outstanding: 6,484,000; Prompter: Company; Coded Reason: Cost or expense; Coded Reason: Other. Company Name: Gateway, Inc.; Ticker Symbol: GTW; Market Listing: NYSE; Date: 3/1/2001; Shares Outstanding: 322,868,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Kroger Prompter: Company; Ticker Symbol: KR; Market Listing: NYSE; Date: 3/5/2001; Shares Outstanding: 812,000,000; Prompter: ?; Coded Reason: Unspecified. Company Name: GATX Corporation; Ticker Symbol: GMT; Market Listing: NYSE; Date: 3/6/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Lance Inc.; Ticker Symbol: LNCE; Market Listing: Nasdaq; Date: 3/6/2001; Shares Outstanding: 29,029,000; Prompter: Company; Coded Reason: Unspecified. Company Name: Lands' End, Inc.; Ticker Symbol: LE; Market Listing: NYSE; Date: 3/7/2001; Shares Outstanding: n/a; Company/FASB; Coded Reason: Revenue recognition. Company Name: True North Communications Inc.; Ticker Symbol: TNO; Market Listing: NYSE; Date: 3/12/2001; Shares Outstanding: 51,431,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Charming Shoppes, Inc.; Ticker Symbol: CHRS; Market Listing: Nasdaq; Date: 3/13/2001; Shares Outstanding: 101,982,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Landec Corporation; Ticker Symbol: LNDC; Market Listing: Nasdaq; Date: 3/13/2001; Shares Outstanding: 18,357,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: META Group Inc.; Ticker Symbol: METG; Market Listing: Nasdaq; Date: 3/14/2001; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Adaptive Broadband Corporation; Ticker Symbol: ADAP; Market Listing: Nasdaq; Date: 3/15/2001; Shares Outstanding: 37,662,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: LeCroy Corporation; Ticker Symbol: LCRY; Market Listing: Nasdaq; Date: 3/15/2001; Shares Outstanding: 9,163,000; Prompter: SEC; Securities related; Coded Reason: Revenue recognition; Company Name: Urban Outfitters, Inc.; Ticker Symbol: URBN; Market Listing: Nasdaq; Date: 3/15/2001; Shares Outstanding: n/a; Prompter: FASB; Coded Reason: Revenue recognition. Company Name: Orthodontic Centers of America, Inc.; Ticker Symbol: OCA; Market Listing: NYSE; Date: 3/16/2001; Shares Outstanding: 49,948,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Pinnacle Holdings, Inc.; Ticker Symbol: BIGT; Market Listing: Nasdaq; Date: 3/17/2001; Shares Outstanding: 48,430,593; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: SeaView Video Technology, Inc.; Ticker Symbol: SEVU; Market Listing: OTC; Date: 3/19/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Health Risk Management, Inc.; Ticker Symbol: HRM; Market Listing: Nasdaq; Date: 3/22/2001; Shares Outstanding: 4,682,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Lason Inc.; Ticker Symbol: LSON; Market Listing: OTC; Date: 3/26/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Aviron; Ticker Symbol: AVIR; Market Listing: Nasdaq; Date: 3/27/2001; Shares Outstanding: 245,730,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Embrex Inc.; Ticker Symbol: EMBX; Market Listing: Nasdaq; Date: 3/27/2001; Shares Outstanding: 8,576,000; Prompter: Company; Coded Reason: Other. Company Name: Industrial Distribution Group, Inc.; Ticker Symbol: IDG; Market Listing: NYSE; Date: 3/28/2001; 8,559,032; Prompter: Company; Coded Reason: Cost or expense. Company Name: California Amplifier, Inc.; Ticker Symbol: CAMP; Market Listing: Nasdaq; Date: 3/29/2001; Shares Outstanding: 13,999,000; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Other. Company Name: Warnaco Group, Inc.; Ticker Symbol: WAC; Market Listing: NYSE; Date: 3/29/2001; Shares Outstanding: 52,874,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Williams Controls, Inc.; Ticker Symbol: WMCO; Market Listing: Nasdaq; Date: 3/29/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: American Physicians Service Group, Inc.; Ticker Symbol: AMPH; Market Listing: Nasdaq; Date: 3/30/2001; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Related-party transactions. Company Name: Health Grades, Inc.; Ticker Symbol: HGRD; Market Listing: Nasdaq; Date: 3/30/2001; 21,507,758; Prompter: Company; Coded Reason: Revenue recognition. Company Name: BroadVision, Inc.; Ticker Symbol: BVSN; Market Listing: Nasdaq; Date: 4/2/2001; Shares Outstanding: 273,426,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: FindWhat.com; Ticker Symbol: FWHT; Market Listing: Nasdaq; Date: 4/2/2001; Shares Outstanding: 17,059,326; Prompter: Company; Coded Reason: Securities related. Company Name: Marlton Technologies, Inc.; Ticker Symbol: MTY; Market Listing: Amex; Date: 4/2/2001; Shares Outstanding: 7,499,000; Prompter: Company; Coded Reason: Other. Company Name: FLIR Systems, Inc.; Ticker Symbol: FLIR; Market Listing: Nasdaq; Date: 4/3/2001; Shares Outstanding: 15,430,000; Prompter: Company; Coded Reason: Unspecified. Company Name: Hemispherx Biopharma, Inc.; Ticker Symbol: HEB; Market Listing: Amex; Date: 4/3/2001; Shares Outstanding: 30,109,219; Prompter: Company; Coded Reason: Cost or expense. Company Name: U.S. Aggregates, Inc.; Ticker Symbol: AGA; Market Listing: NYSE; Date: 4/3/2001; Shares Outstanding: 14,896,000; Prompter: Company; Coded Reason: Reclassification; Coded Reason: Cost or expense. Company Name: Alcoa Inc.; Ticker Symbol: AA; Market Listing: NYSE; Date: 4/5/2001; Shares Outstanding: 864,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: First Data Corporation; Ticker Symbol: FDC; Market Listing: NYSE; Date: 4/12/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: NCI Building Systems, Inc.; Ticker Symbol: NCS; Market Listing: NYSE; Date: 4/12/2001; Shares Outstanding: 18,345,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Private Media Group, Inc.; Ticker Symbol: PRVT; Market Listing: Nasdaq; Date: 4/16/2001; Shares Outstanding: 49,317,203; Prompter: Auditor; Coded Reason: Related-party transactions. Company Name: Accelerated Networks, Inc.; Ticker Symbol: ACCL; Market Listing: Nasdaq; Date: 4/17/2001; Shares Outstanding: 49,573,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Motor Club of America; Ticker Symbol: MOTR; Market Listing: Nasdaq; Date: 4/17/2001; Shares Outstanding: 2,124,387; Prompter: Auditor; Coded Reason: Tax related. Company Name: Harrah's Entertainment Inc.; Ticker Symbol: HET; Market Listing: NYSE; Date: 4/18/2001; Shares Outstanding: 115,080,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Cohesion Technologies, Inc.; Ticker Symbol: CSON; Market Listing: Nasdaq; Date: 4/23/2001; Shares Outstanding: 9,442,000; Company/FASB; Coded Reason: Securities related. Company Name: FreeMarkets, Inc.; Ticker Symbol: FMKT; Market Listing: Nasdaq; Date: 4/23/2001; Shares Outstanding: 39,131,672; Prompter: SEC; Coded Reason: Reclassification. Company Name: Health Care Property Investors, Inc.; Ticker Symbol: HCP; Market Listing: NYSE; Date: 4/23/2001; Shares Outstanding: 53,162,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: NextPath Technologies, Inc.; Ticker Symbol: NPTK; Market Listing: OTC; Date: 4/23/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: Atchison Casting Corporation; Ticker Symbol: FDY; Market Listing: NYSE; Date: 4/24/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: JDS Uniphase Corporation; Ticker Symbol: JDSU; Market Listing: Nasdaq; Date: 4/24/2001; Shares Outstanding: 1,322,700,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Acquisitions and mergers; Coded Reason: Cost or expense. Company Name: Cardiac Pathways Corporation; Ticker Symbol: CPWY; Market Listing: Nasdaq; Date: 4/25/2001; Shares Outstanding: 9,002,000; Prompter: SEC/Auditor; Coded Reason: Securities related. Company Name: Southern Union Prompter: Company; Ticker Symbol: SUG; Market Listing: NYSE; Date: 4/25/2001; Shares Outstanding: 52,424,847; Prompter: Company; Coded Reason: Related-party transactions. Company Name: Rayovac Corporation; Ticker Symbol: ROV; Market Listing: NYSE; Date: 4/26/2001; Shares Outstanding: n/a; Company/FASB; Coded Reason: Revenue recognition. Company Name: Unify Corporation; Ticker Symbol: UNFY; Market Listing: OTC; Date: 4/27/2001; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Dollar General Corporation; Ticker Symbol: DG; Market Listing: NYSE; Date: 4/30/2001; Shares Outstanding: 335,184,000; Prompter: ?; Coded Reason: Unspecified. Company Name: Ledger Capital Corporation; Ticker Symbol: LEDG; Market Listing: Nasdaq; Date: 4/30/2001; Shares Outstanding: 2,417,329; Prompter: ?; Coded Reason: Other. Company Name: Greka Energy Corporation; Ticker Symbol: GRKA; Market Listing: Nasdaq; Date: 5/1/2001; Shares Outstanding: 4,855,047; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: J Jill Group, Inc.; Ticker Symbol: JILL; Market Listing: Nasdaq; Date: 5/2/2001; Shares Outstanding: 12,566,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Magna International Inc.; Ticker Symbol: MGA; Market Listing: NYSE; Date: 5/2/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: NetEase.com, Inc.; Ticker Symbol: NTESE; Market Listing: Nasdaq; Date: 5/5/2001; Shares Outstanding: 30,110,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Opal Technologies, Inc.; Ticker Symbol: OPALE; Market Listing: OTC; Date: 5/7/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Trikon Technologies, Inc.; Ticker Symbol: TRKN; Market Listing: Nasdaq; Date: 5/8/2001; Shares Outstanding: 12,500,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Aronex Pharmaceuticals, Inc.; Ticker Symbol: ARNX; Market Listing: Nasdaq; Date: 5/11/2001; Shares Outstanding: 25,974,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Guardian International, Inc.; Ticker Symbol: GIIS; Market Listing: OTC; Date: 5/15/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: National Commerce Financial Corporation; Ticker Symbol: NCBC; Market Listing: Nasdaq; Date: 5/15/2001; Shares Outstanding: 207,891,000; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Robotic Vision Systems, Inc.; Ticker Symbol: ROBV; Market Listing: Nasdaq; Date: 5/15/2001; Shares Outstanding: 35,864,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Hamilton Bancorp; Ticker Symbol: HABKE; Market Listing: Nasdaq; Date: 5/16/2001; Shares Outstanding: 10,081,147; OCC; Coded Reason: Cost or expense. Company Name: Pre-Paid Legal Services, Inc.; Ticker Symbol: PPD; Market Listing: NYSE; Date: 5/16/2001; Shares Outstanding: 21,429,000; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Cyber Merchants Exchange, Inc.; Ticker Symbol: CMEE; Market Listing: OTC; Date: 5/17/2001; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Related-party transactions. Company Name: Bull Run Corporation; Ticker Symbol: BULL; Market Listing: Nasdaq; Date: 5/21/2001; Shares Outstanding: 36,002,000; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: ARI Network Services, Inc.; Ticker Symbol: ARIS; Market Listing: Nasdaq; Date: 5/22/2001; Shares Outstanding: 6,184,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: PurchasePro.com, Inc.; Ticker Symbol: PPRO; Market Listing: Nasdaq; Date: 5/22/2001; Shares Outstanding: 72,349,000; Prompter: Company; Coded Reason: Securities related. Company Name: Vicon Fiber Optics Corporation; Ticker Symbol: VFOX; Market Listing: OTC; Date: 5/22/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: ConAgra Foods, Inc.; Ticker Symbol: CAG; Market Listing: NYSE; Date: 5/23/2001; Shares Outstanding: 537,270,044; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: U.S. Wireless Corporation; Ticker Symbol: USWC; Market Listing: Nasdaq; Date: 5/26/2001; Shares Outstanding: 21,373,335; Prompter: Company; Coded Reason: Securities related. Company Name: Israel Land Development Prompter: Company; Ticker Symbol: ILDCY; Market Listing: Nasdaq; Date: 5/30/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Securities related. Company Name: Xerox Corporation; Ticker Symbol: XRX; Market Listing: NYSE; Date: 5/31/2001; Shares Outstanding: 715,374,000; Prompter: Company; Coded Reason: Related-party transactions; Coded Reason: Cost or expense; Coded Reason: Other. Company Name: American HomePatient, Inc.; Ticker Symbol: AHOM; Market Listing: OTC; Date: 6/8/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Reclassification. Company Name: Chronimed, Inc.; Ticker Symbol: CHMDE; Market Listing: Nasdaq; Date: 6/14/2001; Shares Outstanding: 12,315,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Rare Medium Group, Inc.; Ticker Symbol: RRRR; Market Listing: Nasdaq; Date: 6/26/2001; Shares Outstanding: 63,334,823; Prompter: Company; Coded Reason: Revenue recognition. Company Name: CellStar Corporation; Ticker Symbol: CLST; Market Listing: Nasdaq; Date: 6/28/2001; Shares Outstanding: 60,142,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Lions Gate Entertainment Corporation; Ticker Symbol: LGF; Market Listing: Amex; Date: 6/28/2001; Shares Outstanding: 42,463,000; Prompter: Auditor; Coded Reason: Other. Company Name: ESPS, Inc.; Ticker Symbol: ESPS; Market Listing: Nasdaq; Date: 7/3/2001; Shares Outstanding: 17,629,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: ICNB Financial Corporation; Ticker Symbol: ICNB; Market Listing: OTC; Date: 7/6/2001; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Loan-loss. Company Name: LoJack Corporation; Ticker Symbol: LOJN; Market Listing: Nasdaq; Date: 7/10/2001; Shares Outstanding: 15,999,211; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Genentech, Inc.; Ticker Symbol: DNA; Market Listing: NYSE; Date: 7/11/2001; Shares Outstanding: 533,670,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Laidlaw Inc.; Ticker Symbol: LDWIF; Market Listing: OTC; Date: 7/12/2001; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Other. Company Name: UTStarcom, Inc.; Ticker Symbol: UTSI; Market Listing: Nasdaq; Date: 7/12/2001; Shares Outstanding: 110,601,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: BakBone Software Inc.; Ticker Symbol: BKBOF; Market Listing: OTC; Date: 7/13/2001; Shares Outstanding: 41,760,922; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Baldor Electric Prompter: Company; Ticker Symbol: BEZ; Market Listing: NYSE; Date: 7/16/2001; Shares Outstanding: 34,562,089; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Provident Bankshares; Ticker Symbol: PBKS; Market Listing: Nasdaq; Date: 7/16/2001; Shares Outstanding: 26,461,000; Prompter: Company; Coded Reason: Loan-loss. Company Name: Centex Construction Products, Inc.; Ticker Symbol: CXP; Market Listing: NYSE; Date: 7/17/2001; Shares Outstanding: 18,458,820; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Chromaline Corporation; Ticker Symbol: CMLH; Market Listing: NYSE; Date: 7/17/2001; Shares Outstanding: 1,271,627; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Centex Corporation; Ticker Symbol: CTX; Market Listing: NYSE; Date: 7/18/2001; Shares Outstanding: 62,289,902; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Harrah's Entertainment Inc.; Ticker Symbol: HET; Market Listing: NYSE; Date: 7/18/2001; Shares Outstanding: 115,080,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Lufkin Industries, Inc.; Ticker Symbol: LUFK; Market Listing: Nasdaq; Date: 7/18/2001; Shares Outstanding: 6,498,239; Prompter: ?; Coded Reason: Revenue recognition. Company Name: IDEC Pharmaceuticals Corporation; Ticker Symbol: IDPH; Market Listing: Nasdaq; Date: 7/19/2001; Shares Outstanding: 167,394,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Manitowoc Company, Inc.; Ticker Symbol: MTW; Market Listing: NYSE; Date: 7/19/2001; Shares Outstanding: 24,522,524; Prompter: ?; Coded Reason: Revenue recognition. Company Name: PlanetCAD, Inc.; Ticker Symbol: PCD; Market Listing: Amex; Date: 7/19/2001; Shares Outstanding: 12,419,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Checkpoint Systems, Inc.; Ticker Symbol: CKP; Market Listing: NYSE; Date: 7/24/2001; Shares Outstanding: 31,654,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Onyx Software Corporation; Ticker Symbol: ONXS; Market Listing: Nasdaq; Date: 7/24/2001; Shares Outstanding: 40,987,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Placer Dome Inc.; Ticker Symbol: PDG; Market Listing: NYSE; Date: 7/24/2001; Shares Outstanding: 332,700,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Digital Insight Corporation; Ticker Symbol: DGIN; Market Listing: Nasdaq; Date: 7/25/2001; Shares Outstanding: 29,429,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Monsanto Prompter: Company; Ticker Symbol: MON; Market Listing: NYSE; Date: 7/25/2001; Shares Outstanding: 263,600,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Cardiac Pathways Corporation; Ticker Symbol: CPWY; Market Listing: Nasdaq; Date: 7/26/2001; Shares Outstanding: 9,002,000; Prompter: ?; Coded Reason: Securities related. Company Name: Sony Corporation; Ticker Symbol: SNE; Market Listing: NYSE; Date: 7/27/2001; Shares Outstanding: 920,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: The Ackerley Group, Inc.; Ticker Symbol: AK; Market Listing: NYSE; Date: 7/30/2001; Shares Outstanding: 35,098,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Sykes Enterprises, Inc.; Ticker Symbol: SYKE; Market Listing: Nasdaq; Date: 7/30/2001; Shares Outstanding: 40,520,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Air Canada Inc.; Ticker Symbol: ACNAF; Market Listing: Nasdaq; Date: 8/1/2001; Shares Outstanding: 140,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Roadhouse Grill, Inc.; Ticker Symbol: GRLL; Market Listing: Nasdaq; Date: 8/1/2001; Shares Outstanding: 9,708,741; Prompter: Company; Coded Reason: Cost or expense. Company Name: Fleming Companies, Inc.; Ticker Symbol: FLM; Market Listing: NYSE; Date: 8/1/2001; Shares Outstanding: 51,032,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: New England Business Service, Inc.; Ticker Symbol: NEB; Market Listing: NYSE; Date: 8/1/2001; Shares Outstanding: 12,708,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Wackenhut Corporation; Ticker Symbol: WAK; Market Listing: NYSE; Date: 8/3/2001; Shares Outstanding: 15,400,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Dial-Thru International Corporation; Ticker Symbol: DTIX; Market Listing: OTC; Date: 8/5/2001; Shares Outstanding: 11,523,403; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Securities related. Company Name: PXRE Group Limited; Ticker Symbol: PXT; Market Listing: NYSE; Date: 8/7/2001; Shares Outstanding: 11,501,372; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Anchor Gaming; Ticker Symbol: SLOT; Market Listing: Nasdaq; Date: 8/8/2001; Shares Outstanding: 15,507,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Clorox Prompter: Company; Ticker Symbol: CLX; Market Listing: NYSE; Date: 8/8/2001; Shares Outstanding: 238,096,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: VIA NET.WORKS, Inc.; Ticker Symbol: VNWI; Market Listing: Nasdaq; Date: 8/9/2001; Shares Outstanding: 60,635,252; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Anika Therapeutics Inc.; Ticker Symbol: ANIK; Market Listing: Nasdaq; Date: 8/14/2001; Shares Outstanding: 9,934,280; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Immune Response Corporation; Ticker Symbol: IMNR; Market Listing: Nasdaq; Date: 8/14/2001; Shares Outstanding: 35,734,789; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Kindred Healthcare, Inc.; Ticker Symbol: KIND; Market Listing: OTC; Date: 8/14/2001; Shares Outstanding: 16,533,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: MasTec Inc.; Ticker Symbol: MTZ; Market Listing: NYSE; Date: 8/14/2001; Shares Outstanding: 47,787,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Other. Company Name: Reader's Digest Association, Inc.; Ticker Symbol: RDA; Market Listing: NYSE; Date: 8/14/2001; Shares Outstanding: 101,900,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Hollywood Casino Corporation; Ticker Symbol: HWD; Market Listing: Amex; Date: 8/16/2001; Shares Outstanding: 25,002,550; Prompter: ?; Coded Reason: Revenue recognition. Company Name: NESCO, Inc.; Ticker Symbol: NESC; Market Listing: Nasdaq; Date: 8/16/2001; Shares Outstanding: 9,724,862; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Riviana Foods Inc.; Ticker Symbol: RVFD; Market Listing: Nasdaq; Date: 8/16/2001; Shares Outstanding: 14,131,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Net4Music Inc.; Ticker Symbol: NMUS; Market Listing: Nasdaq; Date: 8/16/2001; Shares Outstanding: 20,985,799; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Donnelly Corporation; Ticker Symbol: DON; Market Listing: NYSE; Date: 8/20/2001; Shares Outstanding: 10,388,082; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Minuteman International, Inc.; Ticker Symbol: MMAN; Market Listing: Nasdaq; Date: 8/20/2001; Shares Outstanding: 3,568,385; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Webb Interactive Services, Inc.; Ticker Symbol: WEBB; Market Listing: Nasdaq; Date: 8/20/2001; Shares Outstanding: 10,872,058; Prompter: ?; Coded Reason: Securities related. Company Name: Southwest Securities Group, Inc.; Ticker Symbol: SWS; Market Listing: NYSE; Date: 8/21/2001; Shares Outstanding: 17,281,079; Prompter: ?; Coded Reason: Securities related. Company Name: Derma Sciences, Inc.; Ticker Symbol: DSCI; Market Listing: OTC; Date: 8/22/2001; Shares Outstanding: 4,445,805; Prompter: ?; Coded Reason: Securities related. Company Name: Lancaster Colony Corporation; Ticker Symbol: LANC; Market Listing: Nasdaq; Date: 8/22/2001; Shares Outstanding: 37,230,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Warnaco Group, Inc.; Ticker Symbol: WACGQ; Market Listing: OTC; Date: 8/22/2001; Shares Outstanding: 52,873,637; Prompter: Company; Coded Reason: Other. Company Name: Krispy Kreme Doughnuts, Inc.; Ticker Symbol: KKD; Market Listing: NYSE; Date: 8/23/2001; Shares Outstanding: 58,601,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Learn2, Inc.; Ticker Symbol: LTWO; Market Listing: OTC; Date: 8/23/2001; Shares Outstanding: 52,881,618; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Hayes Lemmerz International, Inc.; Ticker Symbol: HAZ; Market Listing: NYSE; Date: 9/5/2001; Shares Outstanding: 28,456,000; Prompter: Company; Restructuring, assets, or inventory; Coded Reason: Unspecified; Company Name: Campbell Soup Prompter: Company; Ticker Symbol: CPB; Market Listing: NYSE; Date: 9/6/2001; Shares Outstanding: 411,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Corel Corporation; Ticker Symbol: CORL; Market Listing: Nasdaq; Date: 9/7/2001; Shares Outstanding: 73,746,000; Prompter: Company; Coded Reason: Cost or expense. Company Name: Wallace Computer Services, Inc.; Ticker Symbol: WCS; Market Listing: NYSE; Date: 9/12/2001; Shares Outstanding: 41,408,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Banner Corporation; Ticker Symbol: BANR; Market Listing: Nasdaq; Date: 9/17/2001; Shares Outstanding: 11,663,000; Prompter: Company; Coded Reason: Other. Company Name: Centennial Communications Corporation; Ticker Symbol: CYCL; Market Listing: Nasdaq; Date: 9/20/2001; Shares Outstanding: 95,183,000; Prompter: ?; Cost or expense; Coded Reason: Revenue recognition; Company Name: Kennametal Inc.; Ticker Symbol: KMT; Market Listing: NYSE; Date: 9/21/2001; Shares Outstanding: 31,435,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Herman Miller, Inc.; Ticker Symbol: MLHR; Market Listing: Nasdaq; Date: 9/24/2001; Shares Outstanding: 75,643,175; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Dean Foods Prompter: Company; Ticker Symbol: DF; Market Listing: NYSE; Date: 9/25/2001; Shares Outstanding: 36,603,967; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Vans, Inc.; Ticker Symbol: VANS; Market Listing: Nasdaq; Date: 9/25/2001; Shares Outstanding: 18,257,849; Prompter: ?; Coded Reason: Revenue recognition. Company Name: SCB Computer Technology, Inc.; Ticker Symbol: SCBI; Market Listing: OTC; Date: 9/26/2001; Shares Outstanding: 25,190,000; Prompter: Company; Coded Reason: Unspecified. Company Name: Energy West, Inc.; Ticker Symbol: EWST; Market Listing: Nasdaq; Date: 9/27/2001; Shares Outstanding: 2,513,484; Prompter: ?; Coded Reason: Cost or expense. Company Name: Fortune Brands, Inc.; Ticker Symbol: FO; Market Listing: NYSE; Date: 10/18/2001; Shares Outstanding: 156,100,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Midland Prompter: Company; Ticker Symbol: MLAN; Market Listing: Nasdaq; Date: 10/18/2001; Shares Outstanding: 8,879,893; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Tyco International Limited; Ticker Symbol: TYC; Market Listing: NYSE; Date: 10/18/2001; Shares Outstanding: 1,999,700,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Andrew Corporation; Ticker Symbol: ANDW; Market Listing: Nasdaq; Date: 10/22/2001; Shares Outstanding: 81,840,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: CellStar Corporation; Ticker Symbol: CLST; Market Listing: Nasdaq; Date: 10/22/2001; Shares Outstanding: 60,142,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Pre-Paid Legal Services, Inc.; Ticker Symbol: PPD; Market Listing: NYSE; Date: 10/22/2001; Shares Outstanding: 21,586,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Lafarge North America Inc.; Ticker Symbol: LAF; Market Listing: NYSE; Date: 10/23/2001; Shares Outstanding: 72,982,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Lucent Technologies Inc.; Ticker Symbol: LU; Market Listing: NYSE; Date: 10/23/2001; Shares Outstanding: 3,416,300,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Avnet, Inc.; Ticker Symbol: AVT; Market Listing: NYSE; Date: 10/25/2001; Shares Outstanding: 117,993,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Beyond.com Corporation; Ticker Symbol: BYND; Market Listing: Nasdaq; Date: 10/25/2001; Shares Outstanding: 3,305,000; Prompter: ?; Coded Reason: Other. Company Name: Cambior Inc.; Ticker Symbol: CBJ; Market Listing: Amex; Date: 10/25/2001; Shares Outstanding: 109,845,550; Prompter: ?; Coded Reason: Securities related. Company Name: Cincinnati Financial Corporation; Ticker Symbol: CINF; Market Listing: Nasdaq; Date: 10/25/2001; Shares Outstanding: 161,846,000; Prompter: ?; Coded Reason: Other. Company Name: Cohu, Inc.; Ticker Symbol: COHU; Market Listing: Nasdaq; Date: 10/25/2001; Shares Outstanding: 20,470,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Varian, Inc.; Ticker Symbol: VARI; Market Listing: Nasdaq; Date: 10/25/2001; Shares Outstanding: 34,570,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Western Digital Corporation; Ticker Symbol: WDC; Market Listing: NYSE; Date: 10/25/2001; Shares Outstanding: 191,624,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Stolt-Nielsen S.A.; Ticker Symbol: SNSA; Market Listing: Nasdaq; Date: 10/26/2001; Shares Outstanding: 78,258,198; Prompter: ?; Coded Reason: Reclassification. Company Name: Century Business Services, Inc.; Ticker Symbol: CBIZ; Market Listing: Nasdaq; Date: 10/29/2001; Shares Outstanding: 94,919,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: High Speed Net Solutions, Inc.; Ticker Symbol: HSNS; Market Listing: OTC; Date: 10/321/2001; Shares Outstanding: 36,392,201; Prompter: SEC; Coded Reason: Acquisitions and mergers. Company Name: Homestake Mining Prompter: Company; Ticker Symbol: HM; Market Listing: NYSE; Date: 10/321/2001; Shares Outstanding: 265,096,000; Prompter: SEC; Coded Reason: Reclassification. Company Name: Semitool, Inc.; Ticker Symbol: SMTL; Market Listing: Nasdaq; Date: 10/321/2001; Shares Outstanding: 28,386,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Reynolds and Reynolds Prompter: Company; Ticker Symbol: REY; Market Listing: NYSE; Date: 11/1/2001; Shares Outstanding: 73,109,000; Prompter: ?; Coded Reason: Reclassification. Company Name: Northrop Grumman Corporation; Ticker Symbol: NOC; Market Listing: NYSE; Date: 11/2/2001; Shares Outstanding: 85,793,930; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Enron Corporation; Ticker Symbol: ENE; Market Listing: NYSE; Date: 11/8/2001; Shares Outstanding: 761,000,000; Prompter: ?; Related-party transactions; Coded Reason: Reclassification; Company Name: Shurgard Storage Centers, Inc.; Ticker Symbol: SHU; Market Listing: NYSE; Date: 11/8/2001; Shares Outstanding: 30,925,006; Prompter: Auditor; Coded Reason: Related-party transactions. Company Name: Brightpoint, Inc.; Ticker Symbol: CELL; Market Listing: Nasdaq; Date: 11/13/2001; Shares Outstanding: 55,826,000; Prompter: SEC; Coded Reason: Cost or expense. Company Name: Applied Materials, Inc.; Ticker Symbol: AMAT; Market Listing: Nasdaq; Date: 11/14/2001; Shares Outstanding: 818,209,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Hewlett-Packard Prompter: Company; Ticker Symbol: HWP; Market Listing: NYSE; Date: 11/14/2001; Shares Outstanding: 1,963,000,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Parallel Petroleum Corporation; Ticker Symbol: PLLL; Market Listing: Nasdaq; Date: 11/14/2001; Shares Outstanding: 20,453,902; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Advanced Remote Communication Solutions Inc.; Ticker Symbol: BTRK; Market Listing: OTC; Date: 11/15/2001; Shares Outstanding: 21,261,627; Prompter: ?; Coded Reason: Revenue recognition. Company Name: eGames, Inc.; Ticker Symbol: EGAM; Market Listing: OTC; Date: 11/16/2001; Shares Outstanding: 9,989,337; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Daw Technologies, Inc.; Ticker Symbol: DAWK; Market Listing: Nasdaq; Date: 11/19/2001; Shares Outstanding: 3,759,303; Prompter: Company; Coded Reason: Other. Company Name: Paulson Capital Corporation; Ticker Symbol: PLCC; Market Listing: Nasdaq; Date: 11/19/2001; Shares Outstanding: 3,202,080; Prompter: SEC; Coded Reason: Securities related. Company Name: StarMedia Network, Inc.; Ticker Symbol: STRM; Market Listing: Nasdaq; Date: 11/19/2001; Shares Outstanding: 70,411,071; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Westvaco Corporation; Ticker Symbol: W; Market Listing: NYSE; Date: 11/20/2001; Shares Outstanding: 101,942,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: HALO Industries Inc.; Ticker Symbol: HMLOQ; Market Listing: OTC; Date: 11/21/2001; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: MERANT PLC; Ticker Symbol: MRNT; Market Listing: Nasdaq; Date: 11/27/2001; Shares Outstanding: 139,952,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: SRI/Surgical Express, Inc.; Ticker Symbol: STRC; Market Listing: Nasdaq; Date: 11/27/2001; Shares Outstanding: 6,789,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Credence Systems Corporation; Ticker Symbol: CMOS; Market Listing: Nasdaq; Date: 11/28/2001; Shares Outstanding: 60,233,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Toro Prompter: Company; Ticker Symbol: TTC; Market Listing: NYSE; Date: 12/5/2001; Shares Outstanding: 12,500,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: Method Products Corporation; Ticker Symbol: MTDP; Market Listing: OTC; Date: 12/7/2001; Shares Outstanding: 39,983,285; Prompter: Company; Revenue recognition; Coded Reason: Securities related; Company Name: Angiotech Pharmaceuticals, Inc.; Ticker Symbol: ANPI; Market Listing: Nasdaq; Date: 12/11/2001; Shares Outstanding: 15,414,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Cantel Medical Corporation; Ticker Symbol: CNTL; Market Listing: Nasdaq; Date: 12/12/2001; Shares Outstanding: 6,578,000; Prompter: ?; Coded Reason: Reclassification. Company Name: Take-Two Interactive Inc.; Ticker Symbol: TTWO; Market Listing: Nasdaq; Date: 12/18/2001; Shares Outstanding: 37,896,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Concord Camera Corporation; Ticker Symbol: LENS; Market Listing: Nasdaq; Date: 12/18/2001; Shares Outstanding: 27,421,023; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Woodhead Industries, Inc.; Ticker Symbol: WDHD; Market Listing: Nasdaq; Date: 12/18/2001; Shares Outstanding: 11,838,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Actuant Corporation; Ticker Symbol: ATU; Market Listing: NYSE; Date: 12/19/2001; Shares Outstanding: 9,268,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Rock-Tenn Prompter: Company; Ticker Symbol: RKT; Market Listing: NYSE; Date: 12/19/2001; Shares Outstanding: 33,835,000; Prompter: Company; Coded Reason: Other. Company Name: Homestore.com, Inc.; Ticker Symbol: HOMS; Market Listing: Nasdaq; Date: 12/21/2001; Shares Outstanding: 117,565,000; Prompter: Company; Coded Reason: Unspecified. Company Name: MCK Communications, Inc.; Ticker Symbol: MCKC; Market Listing: Nasdaq; Date: 12/21/2001; Shares Outstanding: 20,213,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: KCS Energy, Inc.; Ticker Symbol: KCS; Market Listing: NYSE; Date: 12/321/2001; Shares Outstanding: 34,986,000; Prompter: Auditor; Coded Reason: Securities related. Company Name: Xplore Technologies Corporation; Ticker Symbol: XLRTF; Market Listing: OTC; Date: 1/7/2002; Shares Outstanding: n/a; Prompter: Company/Auditor; Coded Reason: Revenue recognition. Company Name: Photon Dynamics, Inc.; Ticker Symbol: PHTN; Market Listing: Nasdaq; Date: 1/16/2002; Shares Outstanding: 15,746,000; Prompter: Company/SEC; Coded Reason: Revenue recognition. Company Name: Dover Corporation; Ticker Symbol: DOV; Market Listing: NYSE; Date: 1/21/2002; Shares Outstanding: 203,818,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: AvantGo, Inc.; Ticker Symbol: AVGO; Market Listing: Nasdaq; Date: 1/22/2002; Shares Outstanding: 34,946,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: GenCorp Inc.; Ticker Symbol: GY; Market Listing: NYSE; Date: 1/22/2002; Shares Outstanding: 43,044,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Reclassification. Company Name: Del Monte Foods Prompter: Company; Ticker Symbol: DLM; Market Listing: NYSE; Date: 1/24/2002; Shares Outstanding: 52,790,908; Prompter: Company; Coded Reason: Securities related. Company Name: Viad Corporation; Ticker Symbol: VVI; Market Listing: NYSE; Date: 1/24/2002; Shares Outstanding: 86,728,000; Company/Prompter: Auditor; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: Exelon Corporation; Ticker Symbol: EXC; Market Listing: NYSE; Date: 1/28/2002; Shares Outstanding: 323,000,000; Prompter: Company; Restructuring, assets, or inventory. Company Name: Advanced Magnetics, Inc.; Ticker Symbol: AVM; Market Listing: Amex; Date: 1/29/2002; Shares Outstanding: 6,700,691; Prompter: Company; Coded Reason: Securities related. Company Name: Alliant Energy Corporation; Ticker Symbol: LNT; Market Listing: NYSE; Date: 1/29/2002; Shares Outstanding: 89,780,585; Prompter: SEC; Coded Reason: Securities related. Company Name: Anadarko Petroleum Corporation; Ticker Symbol: APC; Market Listing: NYSE; Date: 1/29/2002; Shares Outstanding: 263,000,000; Prompter: Company; Coded Reason: Other. Company Name: The PNC Financial Services Group, Inc.; Ticker Symbol: PNC; Market Listing: NYSE; Date: 1/29/2002; Shares Outstanding: 285,000,000; External; Coded Reason: Related-party transactions; Coded Reason: Loan-loss. Company Name: Northwest Bancorp, Inc.; Ticker Symbol: NWSB; Market Listing: Nasdaq; Date: 1/321/2002; Shares Outstanding: 47,944,142; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Qiao Xing Universal Telephone, Inc.; Ticker Symbol: XING; Market Listing: Nasdaq; Date: 1/321/2002; Shares Outstanding: 11,878,000; Prompter: Company; Coded Reason: Securities related; Coded Reason: Tax related. Company Name: United States Lime & Minerals, Inc.; Ticker Symbol: USLM; Market Listing: Nasdaq; Date: 1/321/2002; Shares Outstanding: 5,799,845; Prompter: ?; Coded Reason: Other. Company Name: Enterasys Network, Inc.; Ticker Symbol: ETS; Market Listing: NYSE; Date: 2/1/2002; Shares Outstanding: 128,988,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: L90, Inc.; Ticker Symbol: LNYTE; Market Listing: Nasdaq; Date: 2/4/2002; Shares Outstanding: 24,992,000; Prompter: ?; Coded Reason: Related-party transactions; Coded Reason: Revenue recognition. Company Name: Pennzoil-Quaker State Prompter: Company; Ticker Symbol: PZL; Market Listing: NYSE; Date: 2/5/2002; Shares Outstanding: 81,482,000; Prompter: Company; Coded Reason: Other. Company Name: Reliant Energy, Inc.; Ticker Symbol: REI; Market Listing: NYSE; Date: 2/5/2002; Shares Outstanding: 297,166,000; Prompter: ?; Coded Reason: Reclassification. Company Name: Reliant Resources, Inc.; Ticker Symbol: RRI; Market Listing: NYSE; Date: 2/5/2002; Shares Outstanding: 290,036,000; Prompter: Company; Coded Reason: Reclassification. Company Name: Allied Irish Banks PLC; Ticker Symbol: AIB; Market Listing: NYSE; Date: 2/6/2002; Shares Outstanding: 71,000,000; Prompter: Company; Coded Reason: Other. Company Name: Cornell Companies; Ticker Symbol: CRN; Market Listing: NYSE; Date: 2/6/2002; Shares Outstanding: 12,952,000; Prompter: Auditor; Coded Reason: Revenue recognition; Coded Reason: Securities related. Company Name: Escalon Medical Corporation; Ticker Symbol: ESMC; Market Listing: Nasdaq; Date: 2/8/2002; Shares Outstanding: 3,385,263; Prompter: External; Coded Reason: Acquisitions and mergers; Coded Reason: Reclassification. Company Name: Phar-Mor, Inc.; Ticker Symbol: PMORQ; Market Listing: OTC; Date: 2/8/2002; Shares Outstanding: 10,758,441; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Pyramid Breweries Inc.; Ticker Symbol: PMID; Market Listing: Nasdaq; Date: 2/8/2002; Shares Outstanding: 8,112,136; Prompter: Company; Coded Reason: Cost or expense; Coded Reason: Tax related. Company Name: Baltimore Technologies PLC; Ticker Symbol: BALTY; Market Listing: OTC; Date: 2/12/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: eDiets.com, Inc.; Ticker Symbol: EDET; Market Listing: OTC; Date: 2/12/2002; Shares Outstanding: 17,706,000; Prompter: ?; Coded Reason: Revenue recognition. Company Name: Hub Group, Inc.; Ticker Symbol: HUBG; Market Listing: Nasdaq; Date: 2/12/2002; Shares Outstanding: 7,708,546; Prompter: Company; Coded Reason: Unspecified. Company Name: Eagle Building Technologies, Inc.; Ticker Symbol: EGBT; Market Listing: Nasdaq; Date: 2/14/2002; Shares Outstanding: 5,952,500; Company/Prompter: SEC; Coded Reason: Other. Company Name: NVIDIA Corporation; Ticker Symbol: NVDA; Market Listing: Nasdaq; Date: 2/14/2002; Shares Outstanding: 182,565,000; Company/Prompter: SEC; Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Petroleum Geo-Services ASA; Ticker Symbol: PGO; Market Listing: NYSE; Date: 2/14/2002; Shares Outstanding: 103,345,987; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Tax related. Company Name: Raining Data Corporation; Ticker Symbol: RDTA; Market Listing: Nasdaq; Date: 2/14/2002; Shares Outstanding: 15,720,711; Prompter: Company/Auditor; Coded Reason: Acquisitions and mergers; Coded Reason: Securities related. Company Name: Almost Family, Inc.; Ticker Symbol: AFAM; Market Listing: Nasdaq; Date: 2/15/2002; Shares Outstanding: 3,006,736; Prompter: Company/Auditor; Coded Reason: Cost or expense. Company Name: Measurement Specialties, Inc.; Ticker Symbol: MSS; Market Listing: Amex; Date: 2/15/2002; Shares Outstanding: 11,928,000; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition. Company Name: Pharamaceutical Resources, Inc.; Ticker Symbol: PRX; Market Listing: NYSE; Date: 2/19/2002; Shares Outstanding: 32,868,000; Prompter: SEC; Coded Reason: Securities related. Company Name: The PNC Financial Services Group, Inc.; Ticker Symbol: PNC; Market Listing: NYSE; Date: 2/19/2002; Shares Outstanding: 285,000,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Computer Associates International, Inc.; Ticker Symbol: CA; Market Listing: NYSE; Date: 2/19/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Avista Corporation; Ticker Symbol: AVA; Market Listing: NYSE; Date: 2/20/2002; Shares Outstanding: 47,759,000; Prompter: External; Coded Reason: Cost or expense. Company Name: PG&E Corporation; Ticker Symbol: PCG; Market Listing: NYSE; Date: 2/21/2002; Shares Outstanding: 368,000,000; Prompter: Company; Coded Reason: Related-party transactions; Coded Reason: Reclassification. Company Name: USABancShares.com, Inc.; Ticker Symbol: USAB; Market Listing: Nasdaq; Date: 2/21/2002; Shares Outstanding: 5,555,000; Prompter: Company/SEC; Coded Reason: Reclassification. Company Name: Foamex International; Ticker Symbol: FMXI; Market Listing: Nasdaq; Date: 2/25/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Hanover Compressor Prompter: Company; Ticker Symbol: HC; Market Listing: NYSE; Date: 2/26/2002; Shares Outstanding: 82,190,000; Company/Prompter: Auditor; Coded Reason: Related-party transactions; Coded Reason: Acquisitions and mergers; Coded Reason: Revenue recognition. Company Name: eFunds Corporation; Ticker Symbol: EFDS; Market Listing: Nasdaq; Date: 3/4/2002; Shares Outstanding: 47,806,000; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: FiberNet Telecom Group, Inc.; Ticker Symbol: FTGX; Market Listing: Nasdaq; Date: 3/4/2002; Shares Outstanding: 62,212,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition. Company Name: Rotonics Manufacturing Inc.; Ticker Symbol: RMI; Market Listing: Amex; Date: 3/6/2002; Shares Outstanding: 12,766,944; Prompter: ?; Coded Reason: Cost or expense. Company Name: FloridaFirst Bancorp, Inc.; Ticker Symbol: FFBK; Market Listing: Nasdaq; Date: 3/7/2002; Shares Outstanding: 5,413,000; Prompter: Company; Coded Reason: Securities related. Company Name: NuWay Energy Inc.; Ticker Symbol: NWAY; Market Listing: Nasdaq; Date: 3/11/2002; Shares Outstanding: 5,594,004; Prompter: ?; Coded Reason: Revenue recognition; Coded Reason: Securities related. Company Name: Performance Food Group Prompter: Company; Ticker Symbol: PFGC; Market Listing: Nasdaq; Date: 3/11/2002; Shares Outstanding: 45,411,000; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Minuteman International, Inc.; Ticker Symbol: MMAN; Market Listing: Nasdaq; Date: 3/12/2002; Shares Outstanding: 3,587,245; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Corrpro Companies, Inc.; Ticker Symbol: CO; Market Listing: Amex; Date: 3/20/2002; Shares Outstanding: 8,199,000; Prompter: Company; Coded Reason: Securities related; Coded Reason: Revenue recognition. Company Name: Cost-U-Less, Inc.; Ticker Symbol: CULS; Market Listing: Nasdaq; Date: 3/21/2002; Shares Outstanding: 3,608,512; Prompter: ?; Other; Coded Reason: Reclassification; Company Name: Restoration Hardware, Inc.; Ticker Symbol: RSTO; Market Listing: Nasdaq; Date: 3/21/2002; Shares Outstanding: 29,246,000; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Flagstar Bancorp, Inc.; Ticker Symbol: FBC; Market Listing: NYSE; Date: 3/22/2002; Shares Outstanding: 30,593,000; Prompter: ?; Coded Reason: Securities related. Company Name: PAB Bankshares Inc.; Ticker Symbol: PAB; Market Listing: Amex; Date: 3/22/2002; Shares Outstanding: 9,466,108; Prompter: ?; Securities related; Loan-loss; Company Name: Omega Protein Corporation; Ticker Symbol: OME; Market Listing: NYSE; Date: 3/26/2002; Shares Outstanding: 24,848,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Reclassification. Company Name: Hanover Compressor Prompter: Company; Ticker Symbol: HC; Market Listing: NYSE; Date: 3/28/2002; Shares Outstanding: 82,190,000; Prompter: ?; Coded Reason: Cost or expense. Company Name: ACTV, Inc.; Ticker Symbol: IATV; Market Listing: Nasdaq; Date: 3/28/2002; Shares Outstanding: 56,862,945; Prompter: ?; Coded Reason: Tax related; Coded Reason: Securities related. Company Name: Zapata Corporation; Ticker Symbol: ZAP; Market Listing: NYSE; Date: 3/28/2002; Shares Outstanding: 2,396,000; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Calpine Corporation; Ticker Symbol: CPN; Market Listing: NYSE; Date: 3/29/2002; Shares Outstanding: 307,332,000; Prompter: ?; Coded Reason: Other. Company Name: BroadVision, Inc.; Ticker Symbol: BVSN; Market Listing: Nasdaq; Date: 4/1/2002; Shares Outstanding: 285,061,000; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Del Global Technologies Corporation; Ticker Symbol: DGTC; Market Listing: OTC; Date: 4/1/2002; Shares Outstanding: 7,847,515; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Cost or expense. Company Name: Gemstar-TV Guide International, Inc.; Ticker Symbol: GMST; Market Listing: Nasdaq; Date: 4/1/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Input/Output, Inc.; Ticker Symbol: IO; Market Listing: NYSE; Date: 4/1/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Reclassification. Company Name: Seitel, Inc.; Ticker Symbol: SEI; Market Listing: NYSE; Date: 4/1/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Superior Financial Corporation; Ticker Symbol: SUFI; Market Listing: Nasdaq; Date: 4/1/2002; Shares Outstanding: n/a; Company/Prompter: Auditor; Coded Reason: Reclassification. Company Name: Xerox Corporation; Ticker Symbol: XRX; Market Listing: NYSE; Date: 4/1/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Revenue recognition. Company Name: Akorn Inc.; Ticker Symbol: AKRN; Market Listing: Nasdaq; Date: 4/2/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Other; Coded Reason: Cost or expense. Company Name: American Physicians Service Group, Inc.; Ticker Symbol: AMPH; Market Listing: Nasdaq; Date: 4/5/2002; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Reclassification. Company Name: Barrett Business Services, Inc.; Ticker Symbol: BBSI; Market Listing: Nasdaq; Date: 4/7/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: United Pan-Europe Communications N.V.; Ticker Symbol: UPCOY; Market Listing: Nasdaq; Date: 4/12/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Securities related. Company Name: Foster Wheeler Limited; Ticker Symbol: FWC; Market Listing: NYSE; Date: 4/12/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Gerber Scientific, Inc.; Ticker Symbol: GRB; Market Listing: NYSE; Date: 4/15/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Restructuring, assets, or inventory. Company Name: iGo Corporation; Ticker Symbol: IGOC; Market Listing: Nasdaq; Date: 4/15/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Advanced Remote Communication Solutions Inc.; Ticker Symbol: BTRK; Market Listing: OTC; Date: 4/16/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Kraft Foods Inc.; Ticker Symbol: KFT; Market Listing: NYSE; Date: 4/16/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: SeaView Video Technology, Inc.; Ticker Symbol: SEVU; Market Listing: OTC; Date: 4/16/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Securities related; Coded Reason: Other. Company Name: Metromedia Fiber Network, Inc.; Ticker Symbol: MFNX; Market Listing: Nasdaq; Date: 4/17/2002; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: Williams-Sonoma Inc.; Ticker Symbol: WSM; Market Listing: NYSE; Date: 4/17/2002; Shares Outstanding: n/a; Company/Prompter: SEC; Coded Reason: Revenue recognition. Company Name: DuPont Prompter: Company; Ticker Symbol: DDS; Market Listing: NYSE; Date: 4/23/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Monsanto Prompter: Company; Ticker Symbol: MON; Market Listing: NYSE; Date: 4/24/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: DOV Pharmaceutical, Inc.; Ticker Symbol: DOVP; Market Listing: Nasdaq; Date: 4/25/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Related-party transactions. Company Name: Network Associates, Inc.; Ticker Symbol: NET; Market Listing: NYSE; Date: 4/25/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Reclassification. Company Name: Great Pee Dee Bancorp, Inc.; Ticker Symbol: PEDE; Market Listing: Nasdaq; Date: 4/29/2002; Shares Outstanding: n/a; Prompter: FASB; Coded Reason: Acquisitions and mergers. Company Name: Star Buffet, Inc.; Ticker Symbol: STRZ; Market Listing: Nasdaq; Date: 4/30/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: Kmart Corporation; Ticker Symbol: KM; Market Listing: NYSE; Date: 5/1/2002; Shares Outstanding: n/a; Prompter: Company/SEC; Coded Reason: Revenue recognition. Company Name: Adelphia Communications Corporation; Ticker Symbol: ADLAC; Market Listing: Nasdaq; Date: 5/2/2002; Shares Outstanding: n/a; Prompter: Company/SEC; Coded Reason: Related-party transactions. Company Name: Haemonetics Corporation; Ticker Symbol: HAE; Market Listing: NYSE; Date: 5/2/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Acquisitions and mergers. Company Name: Imperial Tobacco Group PLC; Ticker Symbol: ITY; Market Listing: NYSE; Date: 5/2/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Tax related. Company Name: Key Production Company, Inc.; Ticker Symbol: KP; Market Listing: NYSE; Date: 5/6/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory. Company Name: Peregrine Systems, Inc.; Ticker Symbol: PRGN; Market Listing: Nasdaq; Date: 5/6/2002; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Creo Inc.; Ticker Symbol: CREO; Market Listing: Nasdaq; Date: 5/7/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Securities related. Company Name: The Hain Celestial Group, Inc.; Ticker Symbol: HAIN; Market Listing: Nasdaq; Date: 5/7/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Reclassification. Company Name: Smart & Final Inc.; Ticker Symbol: SMF; Market Listing: NYSE; Date: 5/7/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Revenue recognition. Company Name: ImmunoGen, Inc.; Ticker Symbol: IMGN; Market Listing: Nasdaq; Date: 5/9/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Phillips Petroleum Prompter: Company; Ticker Symbol: P; Market Listing: NYSE; Date: 5/10/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Reliant Resources, Inc.; Ticker Symbol: RRI; Market Listing: NYSE; Date: 5/13/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Related-party transactions; Coded Reason: Revenue recognition. Company Name: Drexler Technology Corporation; Ticker Symbol: DRXR; Market Listing: Nasdaq; Date: 5/14/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Edison Schools Inc.; Ticker Symbol: EDSN; Market Listing: Nasdaq; Date: 5/14/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Reclassification. Company Name: I/Omagic Corporation; Ticker Symbol: IOMC; Market Listing: OTC; Date: 5/14/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Medis Technologies, Limited; Ticker Symbol: MDTL; Market Listing: Nasdaq; Date: 5/14/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Univision Communications Inc.; Ticker Symbol: UVN; Market Listing: NYSE; Date: 5/14/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Related-party transactions. Company Name: CMS Energy Corporation; Ticker Symbol: CMS; Market Listing: NYSE; Date: 5/15/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Related-party transactions; Coded Reason: Revenue recognition. Company Name: Eidos PLC; Ticker Symbol: EIDSY; Market Listing: Nasdaq; Date: 5/15/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Securities related; Coded Reason: Cost or expense. Company Name: Fields Technologies, Inc.; Ticker Symbol: FLDT; Market Listing: OTC; Date: 5/15/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Securities related. Company Name: Stratus Properties Inc.; Ticker Symbol: STRS; Market Listing: Nasdaq; Date: 5/15/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Securities related. Company Name: OneSource Technologies, Inc.; Ticker Symbol: OSRC; Market Listing: OTC; Date: 5/16/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense; Coded Reason: Securities related. Company Name: Dillard's, Inc.; Ticker Symbol: DDS; Market Listing: NYSE; Date: 5/17/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: JNI Corporation; Ticker Symbol: JNIC; Market Listing: Nasdaq; Date: 5/20/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: Peregrine Systems, Inc.; Ticker Symbol: PRGN; Market Listing: Nasdaq; Date: 5/23/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Unspecified. Company Name: Cognos, Inc.; Ticker Symbol: COGN; Market Listing: Nasdaq; Date: 5/28/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Other. Company Name: Hometown Auto Retailers Inc.; Ticker Symbol: HCAR; Market Listing: OTC; Date: 5/28/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Restructuring, assets, or inventory; Coded Reason: Revenue recognition; Coded Reason: Reclassification. Company Name: Avanex Corporation; Ticker Symbol: AVNX; Market Listing: Nasdaq; Date: 5/29/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Cost or expense. Company Name: Lantronix, Inc.; Ticker Symbol: LTRXE; Market Listing: Nasdaq; Date: 5/30/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition. Company Name: EOTT Energy Partners, L.P.; Ticker Symbol: EOT; Market Listing: NYSE; Date: 5/31/2002; Shares Outstanding: n/a; Prompter: SEC; Coded Reason: Other. Company Name: Flow International Corporation; Ticker Symbol: FLOW; Market Listing: Nasdaq; Date: 5/31/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Company Name: Transmation, Inc.; Ticker Symbol: TRNS; Market Listing: Nasdaq; Date: 6/5/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Standard Commercial Corporation; Ticker Symbol: STW; Market Listing: NYSE; Date: 6/6/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Related-party transactions. Company Name: Vail Resorts, Inc.; Ticker Symbol: MTN; Market Listing: NYSE; Date: 6/6/2002; Shares Outstanding: n/a; Prompter: Auditor; Coded Reason: Revenue recognition. Company Name: Collins & Aikman Corporation; Ticker Symbol: CKC; Market Listing: NYSE; Date: 6/7/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Acquisitions and mergers. Company Name: FFP Marketing Company, Inc.; Ticker Symbol: FMM; Market Listing: Amex; Date: 6/10/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Revenue recognition; Coded Reason: Cost or expense. Company Name: CIT Group Inc.; Ticker Symbol: CIT; Market Listing: NYSE; Date: 6/12/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: HPSC, Inc.; Ticker Symbol: HDR; Market Listing: Amex; Date: 6/17/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: Sybron Dental Specialties, Inc.; Ticker Symbol: SYD; Market Listing: NYSE; Date: 6/18/2002; Shares Outstanding: n/a; Prompter: ?; Coded Reason: Restructuring, assets, or inventory. Company Name: Supervalu Inc.; Ticker Symbol: SVU; Market Listing: NYSE; Date: 6/25/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Other. Company Name: WorldCom, Inc.; Ticker Symbol: WCOME; Market Listing: Nasdaq; Date: 6/25/2002; Shares Outstanding: n/a; Prompter: Company; Coded Reason: Cost or expense. Source: GAO. Legend: N/A: Not available; ?: Unknown. Note: GAO analysis of various documents. [End of table] [End of section] Footnotes: [1] Unadjusted losses in market capitalization were computed from raw stock price data and were not adjusted for overall market fluctuations, whereas adjusted losses were calculated in order to take into account overall market fluctuations. [2] We used the average holding period abnormal return, a market- adjusted performance measure calculated from a specified date before (for example, one trading day) to a specified date after (for example, one trading day) the initial announcement of a financial statement restatement, to capture the average impact of a restatement announcement on the stock price of a restating company. In calculating this average, we first calculated the holding period abnormal return (the unexpected return due to the announcement) for each restating company's stock over the company-specific time period. We then averaged the holding period abnormal returns for all restatement announcements. [3] Originally, we reported unadjusted and market-adjusted intermediate losses of $239.1 billion and $188.1 billion, respectively, but recalculating the totals with the new additional data revealed losses of $224.4 billion and $175.3 billion. [4] Our sources included Financial Executives International and M. Wu, Quantitative Measures of the Quality of Financial Reporting, Internet- Based Special Report (Morristown, NJ: FEI Research Foundation, 2001); M. Jickling, Accounting Problems Reported in Major Companies Since Enron, Report for Congress (Washington, D.C.: Congressional Research Service, 2002); Z.V. Palmrose, V. Richardson, and S. Scholz, "Determinants of Market Reactions to Restatement Announcements," Working Paper (Los Angeles, Ca.: University of Southern California, 2002); Z.V. Palmrose and S. Scholz, "Accounting Causes and Litigation Consequences of Restatements," Working Paper (Los Angeles, Ca: University of Southern California, 2002); Huron Consulting Group, A Study of Restatement Matters, Internet-Based Report (Chicago, Ill: Huron Consulting Group, 2002); L. Turner, J. Dietrich, K. Anderson, and A. Bailey, "Accounting Restatements," Working Paper (Washington, D.C.: Securities and Exchange Commission, 2001); and M. Wu, "Earnings Restatements: A Capital Market Perspective," Working Paper (New York: New York University, 2002). [5] We were able to cross-check portions of our list with lists compiled by the Congressional Research Service in Washington, D.C.; the SEC; and Turner and others, "Accounting Restatements" (2001). See footnote 4 for complete bibliographic citation. [6] Based on discussions with SEC officials, we included restatements that stemmed from the issuance of SEC Staff Accounting Bulletin No. 101 (SAB 101), "Revenue Recognition in Financial Statements-- Frequently Asked Questions and Answers" (December 3, 1999). According to SEC officials, SAB 101 represented a clarification of existing guidance, and any restatement made in response to the bulletin would have been to correct a previous misstatement of financial reports. [7] We subsequently used SEC's Electronic Data Gathering Analysis and Retrieval database--through which public companies electronically file registration statements, periodic reports, and other forms--to verify certain information provided in company press releases and press articles. [8] Some restatement announcements cited multiple accounting issues (for example, improper revenue recognition, improper recording of cost of goods sold, and improper valuation of inventory). In these cases, we included the restatement in all applicable categories, and in the analyses involving stratification by restatement reason, we assigned equal fractional weights to the reasons. For the above example, we would assign each reason (revenue recognition, cost or expense, and restructuring, assets, or inventory) a weight of one-third when calculating the market capitalization loss. [9] For full bibliographic citation, see footnote 2. [10] Diluted shares are the pools of common shares outstanding issued by a company, which are combined with the shares that would be created upon the conversion of the company's options, warrants, and convertible securities. [End of document]