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Some say executives who might be liable for cuts under new regulations could increasingly ask their employers for more money if restatements boost past earnings...
If an employee is entitled to a particular bonus or equity if the company achieved a particular goal and then he doesn't receive the payment because the company incorrectly believed the goal wasn't achieved, it is possible that this may result in a contract claim by the employee.
Many executive level employment contracts have incentive compensation terms that are not totally formulaic.
A restatement is negative no matter what direction it goes in.