MONTVALE, N.J. -- A&P isn't going to pay for its past accounting sins; the accounting sins are going to pay A&P. In an apologetic conference call last week following a twice-delayed restatement of its earnings, the company's top executives explained how they were able to take accounting errors from several preceding years and make them add up to reduced losses and increased profits, with some left over to boost the next few years' earnings reports. Analysts were awaiting news of ...

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