11.   Twice in the past year, Informix had to restate sales due to accounting problems, a costly and embarrassing move for a large, public company.

12.   Until Thursday, it had not been clear just when Watkins wrote her letter warning of accounting problems or when Lay received it.

13.   In September, a Hartford firm filed a lawsuit charging that Stamford-based Xerox downplayed accounting problems at a Mexican subsidiary.

14.   Markets were also spooked by unsubstantiated rumors of accounting problems at General Motors.

15.   The company and the U.S. Securities and Exchange Commission are investigating accounting problems at United Agri Products Cos., ConAgra chief executive officer Bruce Rohde said.

16.   The company and the U.S. Securities and Exchange Commission are investigating accounting problems at United Agri Products Cos., ConAgra chief executive officer Bruce Rohde said late Wednesday.

17.   Some investors appeared to be waiting to see what the fallout might be from negative accounting problems in the United States exposed by the Enron failure, he said.