Countrywide Financial announced this week that it is revising lower its 2004 earnings, and bumping up its first quarter 2005 results, as a result of accounting issues. The change will lower Countrywide’s announced earnings per share for 2004 by $0.20, reducing it to $3.63 per share. First quarter 2005 earnings will be a corresponding $0.20 per share higher than they otherwise would have been, the company said. …