The bottom line

Steepest earnings decline in S & P's 500 since 1936; Gap between U.S. and foreign CEO pay narrows; Drop in casino earnings first in a decade; Accounting profession adds 3,000 jobs a month; Selling dirt from old Yankee Stadium

Steepest earnings decline in S & P's 500 since 1936

Over the past 20 months, earnings at the companies in the Standard & Poor’s 500-stock index have fallen 90 percent, the steepest decline since records were first kept, in 1936.

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