Accounting changes and a focus on portfolio growth pushed down earnings for some of the subprime market’s mid-sized players in late 2004. But the companies that made those changes say they will pay dividends – in terms of more predictable earnings – in the future. Delta Financial reported $215,000 in net income for the fourth quarter, down from $7.4 million during the same period in 2004. But officials said the steep downturn did not…