AKRON (Oct. 23)—Goodyear said it overstated its profits by as much as $100 million from 1998-2002, and is restating its financial results to correct the error. The company cancelled today's planned announcement of its third-quarter results, and expects to post a loss of $90 million to $115 million for the period when it files required reports by mid-November. Goodyear blamed errors in its accounting and billing systems for the overstatement. The firm said its net cash position and access to credit facilities won't be affected by the adjustments. For the third quarter, Goodyear estimates its sales rose about 10.5 percent to $3.9 billion, while the net loss—which includes $56 million in plant closing and employment reduction charges—compares to net earnings of $33.7 million in the year-ago period.