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Point-In-Time – What’s the Fuss About?

Point-In-Time – What’s the Fuss About?

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This paper follows on from the research ‘Point-In-Time vs. Lagged Fundamentals, This time i(t’)s different?’ written by Ernest Breitschwerdt, Quantamental Research, and examines the relevance of Point-In-Time financial data for Asian markets, especially when used for quantitative or research purposes.

This paper looks at the timing lag between a fiscal period end and the date when the financials for that period are reported, as well as the effects of restatements, and how both of these factors make it more difficult to mimic Point-In-Time data using customized lags.

When working with company reported data, researchers tend to apply a time lag to the latest data as an approximation for the Point-In-Time financials. This lag will be based on the filling timeliness required by the capital market regulator in that country. This paper looks at a restatement of one of ZTE Corporation’s fiscal quarters as an example, and how this practice of lagging data is a poor proxy for actual point in time data.

We also examine the reason for restatements and the frequency, as well as whether financial ratios calculated using original vs. restated values can result in significantly different values, especially when applied to quantitative techniques.

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Point-In-Time – What’s the Fuss About?

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