31.   The more the goodwill, the more earnings suffer and the less attractive these companies appear when their shares are sold.

32.   The retailer said first-quarter earnings will suffer because more customers are falling behind on their credit-card payments.

33.   The retailer said first-quarter earnings will suffer because more customers are behind on their credit-card payments.

34.   Their earnings have suffered over the last few years because of the European tariffs.

35.   U.S. companies such as software-maker Oracle Corp. and other technology companies are expected to see earnings suffer as a result of the Asian crisis.

36.   U.S. stocks are expected to fall after Microsoft Corp. warned that earnings may suffer this year as Asian economies slow.

37.   Worries that corporate earnings might suffer because of currency troubles in Southeast Asia, and fears that inflation would upset bullish sentiment have subsided, he said.

38.   Natural gas earnings suffered from a sharp decline in gas prices.

39.   Since late last year, investors have been focusing their selling on riskier tech stocks, where earnings suffered the most as the economy slowed.

40.   The rivals have been forced to join forces as earnings suffer because the worldwide slump in hardware, such as computers and semiconductors.