Goodyear Tire ( GT) was higher Monday afternoon after the company concluded an accounting investigation that will lower previously reported earnings from 1997 to 2003 by about $65 million.

The last leg of the probe found $10 million in overstatements related to the company's overseas operations. Other downward adjustments include $20 million related to workers' compensation claims, $10 million for fixed assets, $8 million for product liability, $7 million for intercompany profit elimination and $10 million for other items.

All of the above restatements are in addition to about $87 million of reductions discovered in October when the company botched a computer changeover. That restatement is the subject to an ongoing SEC probe.

Investors nevertheless bid up the stock 39 cents, or 4.5%, to $9.03 after the company said it expects to file its 2003 annual report and amended 2002 report by mid-May, after a final review of the probe's findings. The filing had been delayed by the accounting probe.