91.   A second way to beat earnings estimates is for analysts to underestimate what a company will report, said Brown.

92.   A Whirlpool spokesman said the company did not report the Louisburg fire because the lawsuit dealt only with an unproven allegation.

93.   A spokeswoman said the information would be available when the company reports their earnings in January.

94.   A year earlier, the company reported no investment gains or losses.

95.   Accounting standard setters will publish on Monday a rule covering how companies should report the value of the stock options they grant their employees.

96.   Accurate estimates of total losses are impossible to calculate because few companies report the disappearing microcircuits.

97.   Accounting experts and some regulators argue that American companies should report profits in clearer ways and that those who audit the books should be held to higher standards.

98.   ACT Networks will lay off one-fourth of its employees after the company reported poor fourth-quarter and year-end results.

99.   After the market closed, the Redmond, Washington-based company reported fiscal third-quarter earnings far above Wall Street estimates.

100.   After the restatement last November, the company reported two consecutive profitable quarters.