The savings-and-loans mess in America, for instance, was prolonged by easy accounting rules that allowed overly optimistic estimates of the industry's solvency.

ECONOMIST: Accounting

Another research firm, Juniper Analytics, estimates Samsung shipped 68 million smartphones during the first quarter, accounting for approximately 34% of the 200 million smartphones sold.

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Without the accounting change, the company earned 20 cents per share, short of of estimates of 25 cents.

FORBES: Earnings Roundup: F, PG

We make sure that the resource estimates are what a public company says they are, we make sure the accounting and personal interests of major shareholders are as they should be in a public not private company.

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Edmunds.com estimates the retail SAAR at 12.6 million vehicles in November, with fleet transactions accounting for just under 16 percent of total sales.

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