11.   The changes were attributed to accounting changes and not credit quality.

12.   The decline was attributed mostly to accounting changes.

13.   The earnings delay stems from accounting changes related to when it took write-offs for bad loans, which required it to increase its loss provisions, Erfert said.

14.   The jump in net interest income was likely due more to accounting changes than in any real surge in demand for loans.

15.   The plan also includes a hodgepodge of accounting changes in other programs.

16.   Unrealized gains from accounting changes would be tax exempt, the paper said.

17.   The clothing retailer based in Columbus, Ohio, restated downward the results for its last three fiscal years because of accounting changes.

18.   The company blamed a decline in revenue on lower missile shipments as well as aircraft production delays and accounting changes mandated by the Securities and Exchange Commission.

19.   The company listed nonrecurring items as early debt retirement, accounting changes, and restructuring and other unspecified charges.

20.   The inventory accounting change also reduced the margin.