Time Warner Inc., the world's largest media company, reported an 8 percent decline in third-quarter earnings Wednesday and set aside a $500 million reserve in anticipation of settling government investigations into its bookkeeping. The company said it would restate earnings for 2000 and 2001 to correct its accounting for AOL Europe. The moves put the company a step closer to resolving the investigations, which have caused anxiety among investors after dragging on for more than two years. The Securities and Exchange Commission and the Department of Justice are still investigating accounting practices at America Online, including its advertising arrangements and...