91.   The company blamed in part a decline in the death rate for the weaker results.

92.   The company blamed inventory discrepancies and higher reserves for bad debts.

93.   The company blamed inventory reductions on the part of its customers for the shortfall.

94.   The company blamed its controller, whom it fired.

95.   The company blamed its problems on a general industry slowdown that has increased competition and lowered prices.

96.   The company blamed lower prices, severe weather and a fire and equipment failure at its iron-ore pellet business.

97.   The company blamed lower-than-expected sales, deferred buying and higher costs for its problems.

98.   The company blamed poor results from its movie-producing unit.

99.   The company blamed pricing pressures and a shift to lower-margin products.

100.   The company blamed reduced demand from business clients.