Tag
#restatements
2 articles
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Why Point-in-Time Databases Are Hard to Build
A point-in-time database stores every financial number the way it was actually known on each past date. That sounds simple, but restatements, reclassifications, and corporate actions make it one of the hardest things in financial data.
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Why Restatements Break Models and Backtests
Restatements and reclassifications quietly rewrite a company's past, so a model or backtest built on today's numbers acts on figures nobody could have seen at the time.
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