The purpose of this research is to investigate the relationship between restatements and information asymmetry. Restatements include three situations: restatement due to core accounts, non-core accounts and auditor’ comments. In addition, for measuring the information asymmetry, difference between ask and bid price is used. For this purpose, by using systematic removed sampling during 2008-2014, 104 firms are selected as statistical sample. Results show that restatements and restatements due to core accounts have a significant relationship with information asymmetric but this relationship is not significant for restatements due to non-core accounts and auditors.