31.   The company said it restated earnings on the recommendation of its audit committee and in agreement with its outside auditors.

32.   The company posted a big loss and was forced to restate earnings as a result of recording some sales incorrectly.

33.   The company restates earnings and says it is talking with its own lenders about borrowing.

34.   The company said it might have to restate earnings for several quarters because of the inquiry.

35.   The SEC, for instance, is investigating how the company could issue an annual report and then restate its earnings weeks later.

36.   The SEC can force companies to restate earnings if financial reports already have been issued.

37.   The video-game maker restated its earnings on the advice of its accountants.

38.   The Willoughby-based auto parts maker said Thursday that it will restate earnings downward for the past three fiscal years because of inflated sales.

39.   This had the unusual effect of causing it to restate its earnings higher for three quarters and reduced its ability to enhance its reported earnings in future quarters.

40.   When investors sue a company that restated earnings, they sometimes sue the auditor as well.