Resources

36 Resources for

earnings and revenue recognition

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BNET Business Dictionary

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 »

BNET Resources

Zale Corporation Announces Second Quarter Earnings Results
DALLAS -- Zale Corporation (NYSE:ZLC), a leading specialty retailer of fine jewelry in North America, today announced adjusted net earnings of $94.8 million or $1.94 per diluted share for the Company's second quarter ended January 31, 2007, after adjustments for derivative accounting under SFAS 133 and a change in methodology...
Tags: Company, earnings, revenue, revenue recognition, Zale Corp.
Research articles 2007-02-21
Intevac Inc. Q3 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions Your first question comes from Bill Ong - Merriman. Bill Ong - Merriman So I understand that your visibility is limited to 2010, but can you offer some color on what type of seasonality can we expect in 2010, maybe go through some potential scenarios...
Tags: Revenue, Call Transcript, Needham & Co., Earnings, Tool, Intevac Inc., Lean, Revenue Recognition, Operational Accounting, Productivity, Financial Services, Finance, Seeking Alpha
Earnings calls 2009-10-26
Apollo Group Q4 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS, Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...
Tags: Settlement, Apollo Group, SEC, Call Transcript, Earnings, UBS AG, Litigation, Pricing, Revenue Recognition, Operational Accounting, Marketing Research, Business Operations, Marketing, Financial Services, Finance, Seeking Alpha
Earnings calls 2009-10-27
Apollo Group F4Q09 (Qtr End 08/31/09) Earnings Call Transcript
Question-and-Answer SessionOperator Thank you. Ladies and gentlemen, at this time we will open the call for a question-and-answer session. Operator Instructions. And your first question comes from Andrew Fones with UBS. Andrew Fones - UBS Yes, thank you. Just regarding the SEC enquiry, I was wondering if you can...
Tags: Settlement, Apollo Group, SEC, Call Transcript, Earnings, UBS AG, Litigation, Pricing, Revenue Recognition, Operational Accounting, Marketing Research, Business Operations, Marketing, Financial Services, Finance, Seeking Alpha
Earnings calls 2009-10-27
First Solar, Inc. Q3 2009 Earnings Call Transcript
Question-and-Answer SessionOperator [Operator Instructions] We’ll take our first question from Steve O'Rourke, with Deutsche Bank. Steve O'Rourke – Deutsche Bank Securities Hi thank you. Just a, a first question how should we be thinking about system business gross margin going forward is there, is there a metrics you...
Tags: First Solar Inc., Call Transcript, Earnings, Question, Revenue Recognition, Financial Accounting, Operational Accounting, Investment, Benefits, Financial Services, Finance, Human Resources, Seeking Alpha
Earnings calls 2009-10-28
Strayer Education, Inc. Q3 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Thank you. Operator instructions And we’ll go first with Sara Gubins with Bank of America Merrill Lynch. Sara Gubins - Bank of America/Merrill Lynch Hi. Thanks. Good morning. Rob Silberman Good morning, Sara. Sara Gubins - Bank of America/Merrill Lynch First question, could you talk about the...
Tags: Revenue, Bank, Call Transcript, Earnings, Strayer Education Inc., Revenue Recognition, Operational Accounting, Financial Services, Finance, Seeking Alpha
Earnings calls 2009-10-29
Safeguard Scientifics, Inc. Q3 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Operator instructions Our first question is coming from Bob Labick with CJS Securities. Bob Labick - CJS Securities Good morning. Steve Zarrilli Hi Bob. Bob Labick - CJS Securities Hi. I recognized that you have just mentioned you had a very long 90-minute call for Clarient last...
Tags: Revenue, Call Transcript, Earnings, Safeguard Scientifics Inc., Revenue Recognition, Operational Accounting, Financial Services, Finance, Seeking Alpha
Earnings calls 2009-11-04
Sapient Corporation Q3 2009 Earnings Call Transcript
Question-and-Answer SessionOperator Operator instructions And we have a question from the line Rod Bourgeois of Bernstein. Please proceed. Rod Bourgeois – Bernstein Yes, Rod Bourgeois here. Hey, one of the first things to enquire about the differential across the different regions. Your European growth was excellent on an organic...
Tags: Europe, Call Transcript, Earnings, Sapient Corp., North America, Revenue Recognition, Operational Accounting, Sales Strategy, Financial Services, Finance, Sales, Seeking Alpha
Earnings calls 2009-11-05
Motives For Early Revenue Recognition : Evidence From SEC Staff Accounting Bulletin (SAB) 101
The adoption of SAB 101, a regulation affecting revenue recognition, was controversial. The SEC argued that firms were using their revenue recognition practices to manage earnings, while opponents asserted that eliminating accepted revenue recognition practices would decrease the quality of reported earnings. This paper investigates these two competing hypotheses. We...
Tags: Revenue, SEC, Earnings, Revenue Recognition Practice, Revenue Recognition, Operational Accounting, Financial Services, Finance
White papers 2002-08-01
How Are Earnings Managed?: Examples From Auditors
This paper reports descriptive evidence about how managers attempt to manage earnings, based on a sample of 515 earnings-management attempts obtained from a survey of 253 experienced auditors (and also analyzed by Nelson et al. 2002). The authors classify attempts first according to primary approach: expense recognition, revenue recognition, issues...
Tags: Attempt, Thomson Corp., Earnings, Revenue Recognition, Financial Accounting, Operational Accounting, Financial Services, Finance
White papers
WebSideStory, Inc. Q1 2006 Earnings Conference Call Transcript (WSSI)
Question-and-Answer SessionOperator Operator Instructions Our first question comes from Mark May of Needham & Company. Mark May - Needham & Co. Good morning. I had a couple of questions. First one on Visual Sciences. I think that I heard Claire say that you guys were...
Tags: Revenue, Call Transcript, Earnings, Visual Sciences Inc., Revenue Recognition, Operational Accounting, Sales Strategy, Financial Services, Finance, Sales, Seeking Alpha
Earnings calls 2006-05-10
Sandvine Corporation F3Q08 (Qtr End 08/31/08) Earnings Call Transcript
Question-and-Answer Session Operator Operator Instructions Your first question comes from Dushan Batrovic - Canaccord Adams. Dushan Batrovic - Canaccord Adams A question around Comcast. I'm wondering if you could go into a little more detail on the deployment itself. I know that there were pieces of that...
Tags: Revenue, Comcast Corp., Call Transcript, Earnings, Sandvine, FairShare, Revenue Recognition, Operational Accounting, Financial Services, Finance, Seeking Alpha
Earnings calls 2008-10-08
DTS, Inc. Q3 2008 Earnings Call Transcript
Question-and-Answer Session Operator Thank you, sir. Operator Instructions. Our first question comes from the line of Ralph Schackart with William Blair & Company. Please go ahead. Ralph Schackart - William Blair & Company Good afternoon. The first one’s for Mel today. Mel, can you talk about the...
Tags: William Blair & Co., Call Transcript, Earnings, DTS Inc., Microsoft Windows CE, Revenue Recognition, Taxes, Free Trade, Operational Accounting, Handhelds, Operating Systems, Microsoft Windows, Software, Financial Services, Financial Planning, Finance, Hardware, Seeking Alpha
Earnings calls 2008-11-11
Perceptron, Inc. F1Q09 (Qtr End 09/30/08) Earnings Call Transcript
Question-and-Answer Session Operator Thank you. Operator instructions And our first question comes from Alex Gavial [ph] from Barrington Research. Please proceed with your question. Alex Gavial – Barrington Research Hey, guys, how are you doing? Harry Rittenour Good morning, Alex. How are doing? Alex Gavial...
Tags: Revenue, Call Transcript, Order, Earnings, Asia, Perceptron Inc., Sales Strategy, Operational Accounting, Revenue Recognition, Sales Force Management, Sales, Finance, Financial Services, Seeking Alpha
Earnings calls 2008-11-11
Henry Bros. Electronics, Inc. Q3 2008 Earnings Call Transcript
Question-and-Answer Session Operator Operator instructions Your first question comes from the line of Ken Liddy with Wachovia Securities. Ken Liddy – Wachovia Securities Good morning. Jim Henry Hi, Ken. How are you? Ken Liddy – Wachovia Securities Congratulations on another profitable quarter and good bookings....
Tags: Revenue, Call Transcript, Wachovia Corp., Earnings, Government, Operational Accounting, Vertical Industries, Revenue Recognition, Finance, Enterprise Software, Software, Financial Services, Seeking Alpha, Henry Brother's Electronics Inc.
Earnings calls 2008-11-14
Schawk Inc. Q3 2008 (Qtr End 9/30/2008) Earnings Call Transcript
Question-and-Answer Session Operator Thank you. Operator Instructions Your first question comes from Jamie Clement – Sidoti & Company, LLC. Jamie Clement – Sidoti & Company, LLC David, you know a lot of companies out there noticed a disruption in their business towards the end of September and...
Tags: Call Transcript, Earnings, Term, Schawk Inc., Revenue Recognition, Operational Accounting, Taxes, Financial Services, Finance, Financial Planning, Seeking Alpha
Earnings calls 2008-11-18
Intuit F1Q09 (Qtr End 10/31/08) Earnings Call Transcript
Question-and-Answer Session Operator Operator Instructions Our first question comes from Bryan Keane of Credit Suisse. Bryan Keane - Credit Suisse Good afternoon. I guess my first question is just looking at the second quarter guidance that you provided, it’s a little different than the street’s estimates. I think...
Tags: Call Transcript, Credit Suisse Group AG, Earnings, Finance, Financial Planning, Financial Services, Intuit Inc., Operational Accounting, Revenue, Revenue Recognition, Seeking Alpha, Small Business, Taxes
Earnings calls 2008-11-19
Spire Corporation Q3 2008 Earnings Call Transcript
Question-and-Answer SessionOperator Operator instructions And the first question comes from Vijay Rakesh with ThinkEquity. Please proceed. Vijay Rakesh – ThinkEquity Hi, guys, just on the quarter. I mean you said because of a timing issue you had backed the short term customer deposits. The backlog went from $77 million...
Tags: Cancellation, Call Transcript, Quarter, Earnings, ThinkEquity, Revenue Recognition, Entrepreneurship, Marketing Research, Operational Accounting, Financial Accounting, Financial Services, Management, Marketing, Finance, Seeking Alpha, Spire Corp.
Earnings calls 2008-11-25
SoftBrands Inc F4Q08 (Qtr End 09/30/08) Earnings Call Transcript
Question-and-Answer SessionOperator Operator Instructions Your first question comes from Ryan Bergan - Craig-Hallum. Ryan Bergan - Craig-Hallum I just want to say congratulations on the nice hospitality wins in the quarter. You talked about the Red Roof Inns being pushed out into next quarter. I should say are...
Tags: Call Transcript, Quarter, Earnings, Revenue Recognition, Operational Accounting, Manufacturing, Financial Services, Finance, Seeking Alpha, SoftBrands
Earnings calls 2008-12-04
American Pacific F4Q08 (Qtr End 09/30/2008) Earnings Call Transcript
Question-and-Answer Session Operator Operator Instructions We’ll pause for a moment to compile the Q&A roster. Your first question comes from Hamed Khoursand – BWS Financial. Hamed Khoursand – BSW Financial Just a question on the AFC side, with the loss of this one product are you seeing...
Tags: Revenue, Product, Call Transcript, Manufacturer, Earnings, Revenue Recognition, Operational Accounting, Manufacturing, Financial Services, Finance, Seeking Alpha, American Pacific Corp.
Earnings calls 2008-12-11
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