Brookline Bancorp Inc. said it will delay its third quarter earnings release, expected to be reported today.

The release is being delayed to allow the company additional time to finalize its results for the third quarter. In particular, the company is reexamining certain booked entries that were made to correct differences between the company’s underlying loan systems and the general ledger. The company is engaged in a comprehensive review of its loan and general ledger technologies and its journal entries and its reconciliation processes to ensure the accuracy of its loan accounting systems, and said it will announce third quarter earnings when this review is complete.

"Pending its completion, it is important to note that this review has not identified any information that would undermine the company’s strong asset quality metrics, the reported value of its investment portfolio, or its favorable capital position," said Paul A. Perrault, president and chief executive officer of Brookline Bancorp. "The board of directors took these factors into consideration in approving our regularly scheduled quarterly dividend at its meeting today."

The board declared a regular quarterly dividend of 8.5 cents per share payable on Nov. 18 to stockholders of record on Nov. 4.