11.   Providian began revising and missing earnings estimates last summer.

12.   Shares of companies whose earnings fall short can be severely punished, so companies try to make sure they do not miss the estimate.

13.   Some analysts believe Kohlberg Kravis will become more involved if Primedia continues to miss estimates.

14.   The company announced Thursday that it would miss earnings estimates by a wide margin, the third time it has done so this year.

15.   The cost of the hiring caused Boeing to miss earnings estimates in the first and second quarters.

16.   The decision to hire Bear, Stearns was not disclosed publicly until last week, at the same time the company said it would miss earnings estimates.

17.   The company said second-quarter earnings will miss estimates because newly acquired FHP International Inc. failed to meet expectations.

18.   The cost of training workers and paying overtime caused Boeing to miss earnings estimates twice this year, sending the stock lower both times.

19.   The outlook surprised some who expected Ascend to miss estimates for a third time in a row.

20.   The outlook surprised some investors who expected Ascend to miss estimates for a third straight quarter.