31.   The plan paid off, partly accounting for sales of mainframe and networking software that beat forecasts from analysts who have become increasingly gloomy about computer-related companies.

32.   The profit, which excludes one-time gains, handily beat Wall Street forecasts.

33.   The plan paid off, partly accounting for sales of mainframe and networking software that beat forecasts from analysts who have become gloomy about computer-related companies.

34.   The results beat Wall Street forecasts by a penny.

35.   U.S. stocks posted their biggest drop in almost three weeks as rising bond yields made it less likely that earnings will beat forecasts this year.

36.   U.S. stocks posted their biggest drop in almost three weeks as rising bond yields threatened the prospect that earnings will beat forecasts later in the year.

37.   U.S. stocks recorded their biggest gain in more than a month after International Business Machines Corp., Microsoft Corp. and Citicorp bolstered investor confidence by beating earnings forecasts.

38.   U.S. stocks recorded their biggest gains in more than a month after International Business Machines Corp., Microsoft Corp. and Citicorp bolstered investor confidence by beating earnings forecasts.

39.   U.S. stocks rose for a second day as International Business Machines Corp. climbed on expectations it will meet or beat earnings forecasts this year.

40.   Zacks says some companies deliberately lowball their earnings, hoping that the investment community will think well of them when they beat the forecasts.