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- Earnings
- income or profit from a business, quoted gross or net of tax, which may be retained and distributed in part to the stockholders
- Earnings definition on BNET »
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- Yamana Reports Mine Operating Earnings of $8.6 Million.
- TORONTO, ONTARIO, Mar 20, 2006 CCNMatthews via COMTEX -- (all figures in US$ unless otherwise stated) Yamana Gold Inc. (TSX:YRI)(AMEX:AUY)(LSEAIM:YAU) reports mine operating earnings of $8.6 million and $4.8 million for the year and quarter ended December 31, 2005, respectively. Highlights...
- Research articles 2006-03-20
- Yamana Reports Mine Operating Earnings of $8.6 Million
- TORONTO -- (all figures in US$ unless otherwise stated) Yamana Gold Inc. (TSX:YRI)(AMEX:AUY)(LSEAIM:YAU) reports mine operating earnings of $8.6 million and $4.8 million for the year and quarter ended December 31, 2005, respectively. Highlights - Cash balance of $151.6 million as at December 31, 2005....
- Research articles 2006-03-21
- Jefferson Bancshares Announces Quarterly Earnings
- MORRISTOWN, Tenn. -- Jefferson Bancshares, Inc. (Nasdaq: JFBI), the holding company for Jefferson Federal Bank, announced net income of $785,000, or $0.12 per diluted share, for the quarter ended September 30, 2005 compared to net income of $952,000, or $0.12 per diluted share, for the quarter ended September 30, 2004....
- Research articles 2005-10-28
- Pay Packages: Stock Options Come Under the Microscope
- With proxy season in full swing, investors are learning that CEOs across the board cashed in billions of dollars of stock options last year while valuations were high. It may be the last big options payday for a long time as market sources say a fundamental shift in CEO compensation...
- Research articles 2004-05-03
- Long Island tech firms brace for effect of Financial Accounting
- Proposed new options-expensing rules would take a super-size bite out of the GAAP earnings of Long Island's bellwether technology companies, according to two Wall Street surveys. New standards proposed by the Financial Accounting Standards Board on March 31 would take effect for fiscal years ending after Dec. 15,...
- Research articles 2004-04-09
- Tech firms protest change in options
- SAN FRANCISCO -- The technology industry Wednesday loudly protested a proposed accounting change that would force companies to count stock options as an expense. The change, proposed by the Financial Accounting Standards Board, asks companies to deduct option costs from earnings. Option costs must be now footnoted in financial...
- Research articles 2004-04-01
- Eldorado Gold Corporation: 2002 Financial Results, Part 3 of 3
- Part 3 VANCOUVER, British Columbia--BUSINESS WIRE--March 6, 2003 Derivative instruments For U.S. GAAP, the Company adopted Statement of Financial Accounting Standards No. 133 (SFAS No. 133) effective January 1, 2001. SFAS No. 133 requires that all derivatives be recorded on the balance sheet as either assets or...
- Research articles 2003-03-06
- More Firms Now Choosing to Expense Stock Options.
- By Danielle DiMartino, The Dallas Morning News Knight Ridder/Tribune Business News Sep. 17--The number is not huge, but the names are counted among the corporate elite. First were Coca-Cola Co. and General Electric Co. Then came Citigroup Inc., Dow...
- Research articles 2002-09-17
- The economic dilution of employee stock options: diluted EPS for valuation and financial reporting
- I. INTRODUCTION Firms use employee stock options more frequently and in larger quantities than they did two decades ago. The median number of shares reserved for stock options as a percentage of shares outstanding for all firms on Compustat increased monotonically from 4.6 percent in 1985 to 8.9...
- Research articles 2002-07-01
- Saint Paul Pioneer Press, Minn., Dave Beal Column.
- By Dave Beal, Saint Paul Pioneer Press, Minn. Knight Ridder/Tribune Business News May 11--The questions just keep coming about corporate financial statements. Much of the concern centers on the quality of earnings. And all too often, those accounting...
- Research articles 2002-05-11
- Accounting Standards Board Chairman Criticizes Opposition to Rules Change.(Knight Ridder/Tribune Business News)
- Nov. 5--SANTA CLARA, Calif.--Congressional leaders -- including Sen. Joe Lieberman, the Democratic vice presidential nominee -- were criticized Friday for attempting to block a proposed change in accounting rules for mergers and acquisitions that could result in corporations reporting lower earnings. Edmund Jenkins,...
- Research articles 2000-11-05
- The Cost of Stock Options
- * STOCK OPTIONS MAY be fuel to hire talent and give companies lift, but don't expect the cost of stock options to show up on most income statements. The Financial Accounting Standards Board's Statement of Financial Accounting Standards No. 123, "Accounting for Stock Based Compensation"--which took effect in January...
- Research articles 2000-10-01
- Restricting your options.(Financial Accounting Standards Board claims companies must take a charge against earnings when repricing stock options)(Industry Trend or Event)
- FASB, pension fund target the repricing of stock options The repricing of employee stock options is under fire on two fronts, one of which is likely to impact the bottom line at some high-tech companies. In...
- Research articles 1999-05-01
- Pooling or purchase: a merger mystery.
- Public merger announcements often state which type of merger accounting, pooling or purchase, has been employed. The choice can strongly influence accounting results, For example, reported earnings are often higher under pooling than purchase accounting. Yet empirical analysis indicates that the higher earnings reports do not fool investors. Why then...
- Research articles 1999-01-01
- ESOPs fable: the goose that laid the golden eggs
- For years employee stock ownership plans ESOPs have been like the goose that laid the golden eggs. Cash-poor companies struggling for a method to attract good managerial and technical talent have squeezed the stockholder equity goose to produce options that have little present value but possess potential for significant gain...
- Research articles 1995-04-01
- Companies face big hit from options expenses; Proposed accounting rule change could cut earnings significantly; investors might bolt.(Finance)
- Byline: aaron elstein It took doubleclick inc. five years to turn a profit. It could take only an instant to wipe it all out. The culprit: a controversial new accounting rule that would require companies to start treating stock options as an...
- Research articles 2004-04-19
- Accounting Change Won't Slow P-C Mergers.
- A recent decision by the Financial Accounting Standards Boards to ax the "pooling of interests" method of accounting for mergers isn't likely to kill property-casualty insurance company mergers, experts say. "Over the long term, the A recent decision by the Financial Accounting Standards...
- Research articles 1999-05-03
Additional Resources
- Attack on employee stock options angers operators - Financial Accounting Standards Board proposal
- WASHINGTON -- Restaurant chief financial officers and industry analysts are fuming over a proposal by the Financial Accounting Standards Board that will require companies to deduct the value of employee stock options from earnings on their income statements.
- Research articles 1994-02-07
- SPA comes down hard on proposed FASB accounting rule change. (Software Publishers Association, Financial Accounting Standards Board to change employee stock options' accounting standard)
- Proposed accounting standard changes dealing with employee stock options will seriously limit the growth of new and small high-technology companies, especially software firms, the Washington, D.C.-based Software Publishers Association says. SPA told the Senate Subcommittee on Securities last month that the Financial Acocunting...
- Research articles 1993-11-15
- FASB Produces Educational Video. (Domestic).(Financial Accounting Standards Board)(Brief Article)
- Why is high-quality financial reporting necessary to investors and the economy? Why does "managing" earnings result in short-lived stock price increases? Why are investors not willing to pay for lower-quality earnings? How do higher reporti Why is high-quality financial reporting necessary to investors and the...
- Research articles 2001-12-01
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