31.   Pressure from constituents has forced the Financial Accounting Standards Board to retreat from its January proposal, which critics asserted would promote unwelcome swings in their reported earnings.

32.   Results at its Nabisco Holdings Corp. food unit, which reported earnings separately on Thursday, helped make up for lower U.S. cigarette sales.

33.   REIT analysts pay more attention to cash flow than reported earnings.

34.   Reported earnings are all but meaningless, Time Warner says.

35.   Such a move would plunge reported earnings for the year deeply into the red.

36.   Such amortization reduces reported earnings.

37.   Such write-offs do not involve cash expenditures but can help to bolster reported earnings in the future.

38.   Technically, the SUE score measures the number of standard deviations the actual reported earnings differ from the surprise mean estimate.

39.   The bulletin also warned that companies should not make even small changes to their accurate financial accounts for the purpose of managing reported earnings.

40.   The change could result in higher reported earnings per share at companies that make extensive use of options to reward employees and whose stock has risen in recent months.