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	<title>Comments on: Earnings: Open to Interpretation</title>
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		<title>By: David Rosenberg on P/E Ratios and Valuation</title>
		<link>http://www.bearishnews.com/post/1343/comment-page-1#comment-1135</link>
		<dc:creator>David Rosenberg on P/E Ratios and Valuation</dc:creator>
		<pubDate>Sun, 11 Oct 2009 03:19:58 +0000</pubDate>
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		<description>[...] Earnings: Open to Interpretation [...]</description>
		<content:encoded><![CDATA[<p>[...] Earnings: Open to Interpretation [...]</p>
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		<title>By: S&#38;P 500 P/E is a Whopping 134</title>
		<link>http://www.bearishnews.com/post/1343/comment-page-1#comment-601</link>
		<dc:creator>S&#38;P 500 P/E is a Whopping 134</dc:creator>
		<pubDate>Wed, 12 Aug 2009 03:56:11 +0000</pubDate>
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		<description>[...] and companies prefer to focus on so-called pro-forma, or &#8220;operating earnings&#8221;. I did a follow-up piece here on [...]</description>
		<content:encoded><![CDATA[<p>[...] and companies prefer to focus on so-called pro-forma, or &#8220;operating earnings&#8221;. I did a follow-up piece here on [...]</p>
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		<title>By: Earnings Manipulation and Focus on Non-GAAP Income</title>
		<link>http://www.bearishnews.com/post/1343/comment-page-1#comment-548</link>
		<dc:creator>Earnings Manipulation and Focus on Non-GAAP Income</dc:creator>
		<pubDate>Sat, 01 Aug 2009 05:05:34 +0000</pubDate>
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		<description>[...] Earnings: Open to Interpretation [...]</description>
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