get_silent_restatements
Detect silent restatements in financial filings where comparative figures change without an amendment, grouped by the filing that revealed them.
Instructions
Figures a later filing reprinted differently in its comparative columns, with no amendment filed, grouped by the filing that revealed them.
The restatements get_amendments cannot see: most restatements are never
filed as a 10-K/A or an amended ESEF report. fiscal_year is the year of the
restated figure. diff_pct is in percent.
Use for 'did X quietly change its past numbers?', 'restatements without an amendment', 'was FY2023 CapEx revised later?'.
Input Schema
| Name | Required | Description | Default |
|---|---|---|---|
| entity_id | Yes | ||
| fiscal_year | No |
Output Schema
| Name | Required | Description | Default |
|---|---|---|---|
| result | Yes |