Cross Country (CCRN

) posted $0.25 vs. $0.10 Q2 EPS (before discontinuing operations) on a 31% revenue rise, and sees $0.26-$0.27 Q3 EPS. Gerard Klauer says shares fell on lower nursing assignments.

JP Morgan upgraded Interpublic Group (IPG

) to buy from long term buy.

According to The Wall Street Journal, Tyco (TYC

) may have spent more than $135 million to benefit former CEO Dennis Kozlowski, including forgiveness of a $25 million loan in 1999.

Aon Corp. (AOC

) posted breakeven Q2 vs. $0.11 EPS despite an 11% revenue rise. Aon currently is in talks with the SEC; if the SEC decides Aon should amend prior results, the company sees 2000 EPS reduced by $0.06; 2001 cut by $0.06; and Q1 2002 lowered by a penny.

AmeriCredit (ACF

) posted $1.06 vs. $0.81 Q4 EPS on a 31% revenue rise. The company sees $1.06-$1.09 Q1 EPS, and $4.45-$4.65 for fiscal 2003. JP Morgan downgraded to underperform. S&P reiterates accumulate.

1-800-Flowers ( FLWS

) posted $0.08 Q4 EPS vs. breakeven on a 6.1% revenue rise, and sees fiscal 2003 EBITDA in excess of $30 million, with EPS of more than $0.20.

Clorox (CLX

) posted $0.63 vs. $0.34 Q4 EPS (GAAP) on a 3.1% sales rise, and sees $0.50-$0.52 Q1 fiscal 2003 EPS as well as low double-digit fiscal 2003 EPS growth over $1.92 in fiscal 2002.

Polo Ralph Lauren (RL

) posted $0.09 vs. $0.30 Q1 EPS (before foreign exchange) on a 9.8% sales drop, and maintains $1.80-$1.90 fiscal 2003 guidance.

Southwest Gas (SWX

) will pay Southern Union Gas (SUG

) $17.5 million to settle a lawsuit related to the terminated acquisition of Southwest Gas by Oneok in early 2000, as well as the rejection of competing offers from Southern Union Gas.

Ethan Allen (ETH

) posted $0.62 (excluding an $0.08 restructuring and impairment charge) vs. $0.50 Q4 EPS on a 3.7% sales rise, and sees $0.52-$0.54 Q1 fiscal 2003 EPS, and 8%-10% fiscal 2003 sales growth, as well as 12%-15% EPS growth.

Cisco Systems (CSCO

) posted $0.14 vs. $0.02 Q4 EPS (pro forma) on a 12% revenue rise, and sees Q1 revenues flat to slightly higher. S&P maintains hold. CS First Boston and CIBC World maintain buy.

Guidant (GDT

) announced FDA approval of its Endotak Reliance active-fixation defibrillation lead. Banc of America reiterates buy.

TMP Worldwide (TMPW

) is revising expectations for 2002 due to softness in corporate spending. TMP now sees $0.14 vs. $0.40 Q3 EPS on 18% lower commissions and fees, and $0.56 vs. $1.27 2002 EPS on 19% lower commissions and fees. Wachovia downgraded to hold from buy.

Maxim Integrated (MXIM

) posted $0.20 Q4 EPS vs. a $0.05 loss as a merger and other charges offset a 12% revenue drop. Maxim sees revenues up sequentially in Q1. CS First Boston raised estimates.

Sotheby's (BID

) posted $0.35 vs. $0.29 Q2 EPS from operations as lower expenses offset slightly lower revenues.

Learning Tree (LTRE

) posted $0.16 vs. $0.31 Q3 EPS on 22% lower revenues.

Daisytek (DZTK

) posted $0.19 vs. $0.28 Q1 EPS from continuing operations (excluding special charges) despite a 47% revenue rise, and sees $1.05-$1.10 fiscal 2003 EPS, and $1.40-$1.50 for fiscal 2004.

Healthsouth (HRC

) posted $0.28 vs. $0.21 Q2 operating EPS on a 5.9% revenue rise.