REGION

REGION
SEC investigatesaccounting at Goodyear
AKRON -- The federal Securities and Exchange Commission is investigating accounting problems at Goodyear Tire & amp; Rubber Co., the world's largest tire maker said Wednesday.
News of the investigation sent Goodyear shares down 96 cents, or nearly 10 percent, to close at $8.96. The SEC told Goodyear that it was moving from an informal inquiry of the accounting problems revealed late last year to a formal investigation. The Akron-based company said it is cooperating fully.
Cortland Bancorp postsearnings of $5.5M for '03
CORTLAND -- Cortland Bancorp earned $5.5 million, or $1.34 a share, last year. It was the third best year in the bank holding company's 112-year history, even though earnings were off 4.5 percent from 2002.
Fourth-quarter earnings increased 18.7 percent to $1.3 million, or 33 cents a share.
From Vindicator staff and wire reports