21.   Others, including IBM, have restated earnings.

22.   Rite Aid eventually had to repay some suppliers and restate earnings for three fiscal years.

23.   Scotts said it restated earnings on the recommendation of its audit committee and in agreement with its outside auditors.

24.   Since its passage, the high-technology bubble has burst and a record number of corporations have restated their earnings, costing investors billions.

25.   Some companies are being forced to restate recent earnings to reflect a new, more conservative approach to accounting.

26.   Some lenders this year, including Green Tree Financial Corp., restated earnings, taking a charge after these bonds declined in value.

27.   The Aegis Consumer Funding Group restated its earnings after it found the value of its loan portfolio declined more than it thought.

28.   The announcement came the day after Lake Forest, Illinois-based Mercury said the accounting problems forced it to restate earnings for the past three years.

29.   The auto loan company said on Wednesday it discovered accounting irregularities and restated earnings for the past three years.

30.   The company also said in May that it would restate earnings for each of the first two quarters of this fiscal year.