Think about five financial statement variables that could influence whether a firm restates earnings. Think about the appropriate measurement of the variable $($For example: does it need to be deflated by total assets? Do you need to make a transformation of the variable in some way $($a common transformation for size is to take the natural logarithm$)?$ Should you dichotomize the variable $($i$.$e$.$ make it zero or one$).$ For example, if you use audit opinion codes certain $$bad$$ opinions $=1$ and certain $$good$$ opinions $=0.$ Lastly, think about the hypothesized relation with restatement.