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NEW YORK (AP) _ Stocks that were moving substantially or trading heavily Friday on the New York Stock Exchange and Nasdaq Stock Market.

NYSE

Network Associates Inc., up $1.45 at $21.74

The computer security firm restated its earnings from 1998 to 2000 to fix accounting irregularities. The company widened its fiscal 2000 net loss but decreased net losses for 1999 and 1998.

Tyco International Ltd., up $1.40 at $21.96

The conglomerate said it expects to pay off $10 billion of its $27 billion in debt after it spins off its lending division, an event that should occur in June.

Kohl's Corp., up $3.20 at $76.75

Goldman Sachs raised estimates on the retailer, citing a strong first-quarter performance and expectations of growth ahead.

NASDAQ

Dell Computer Corp., up 19 cents at $28.04

The computer company hopes to increase profit in the second quarter by cost-cutting and improving its market share.

Inhale Therapeutic Systems Inc., down 46 cents at $7.39; Pfizer Inc., up 92 cents at $36.74

The company developed the technology used to administer an inhaled insulin-replacement drug with Pfizer. Pfizer indicated this week the drug will not be submitted for regulatory approval this year because it needs more testing.

Redback Networks Inc., up 30 cents at $2.63

The telecommunications equipment company said its market share in the broadband aggregation equipment business had increased.