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	<title><![CDATA[earnings per share and finance Resources | BNET]]></title>
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		<title><![CDATA[Dean Foods Q3 2009 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14040_23-359579.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator Operator Instructions Your first question comes from  Terry Bivens of JP Morgan. Terry Bivens &#8211; JP Morgan Gregg, I guess one of the things I get the most questions about is this whole calculus between the savings but the degree of investment that will be...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 02 Nov 2009 10:57:07 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/p%2526l.html"><![CDATA[P&L]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">DF</category>
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		<title><![CDATA[Automatic Data Processing, Inc. F4Q09 (Qtr End 6/30/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-326851.html]]></link>
		<description><![CDATA[ Question-and-Answer Session Operator  Thank you. Operator Instructions Your first question comes from Steve Fordham - UBS. Steve Fordham - UBS Looking beyond the current recession, what do you guys think is a reasonable medium term top and bottom line growth rate that investors [inaudible] ADP? Gary Butler We...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Thu, 30 Jul 2009 13:16:12 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
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		<category domain="http://resources.bnet.com/topic/automatic+data+processing+inc..html"><![CDATA[Automatic Data Processing Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/ubs+ag.html"><![CDATA[UBS AG]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">ADP</category>
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		<title><![CDATA[W.W. Grainger, Inc. Q2 2009 (Qtr End 06/30/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-320628.html]]></link>
		<description><![CDATA[ Earnings Call ExcerptW.W. Grainger, Inc. GWW Q2 2009 Earnings Call July 15, 2009 8:30 am ET Executives  Laura Brown &#8211; VP IR William Chapman &#8211; Director IR Presentation  Laura Brown  Hello, this is Laura Brown, Vice President of Investor Relations along with William Chapman, Director of...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Wed, 15 Jul 2009 05:44:23 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/w.w.+grainger+inc..html"><![CDATA[W.W. Grainger Inc.]]></category>
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		<category domain="http://resources.bnet.com/topic/w.+w.+grainger+inc..html"><![CDATA[W. W. Grainger Inc.]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">GWW</category>
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		<title><![CDATA[Multi-Year Tech Earnings Growth: Google, IBM, Apple Strong]]></title>
		<link><![CDATA[http://industry.bnet.com/technology/10001581/tech-earnings-growth-google-ibm-apple-strong/]]></link>
		<description><![CDATA[I've been looking at a new online tool called StockSmart. The full version is being launched in June, and it will provide some pretty interesting realtime analysis that would normally require a lot of hunting through documents. For example, I took a look at earnings per share growth over the...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Tue, 05 May 2009 09:15:21 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/google+inc..html"><![CDATA[Google Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/apple+inc..html"><![CDATA[Apple Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/ibm+corp..html"><![CDATA[IBM Corp.]]></category>
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		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/erik+sherman.html"><![CDATA[Erik Sherman]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">AAPL</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">GOOG</category>
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		<title><![CDATA[McKesson Corporation F4Q09 (Qtr End 3/31/09) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14055_23-295144.html]]></link>
		<description><![CDATA[ Earnings Call ExcerptMcKesson Corporation MCK F4Q09 Earnings Call May 4, 2009 5:00 pm ET Executives Ana Schrank - Vice President of Investor Relations John H. Hammergren - President and Chief Executive Officer Jeffrey C. Campbell - Chief Financial Officer Analysts Lawrence Marsh - Barclays Capital Lisa Gill - J.P....]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 04 May 2009 19:54:16 -0700</pubDate>
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		<category domain="http://resources.bnet.com/topic/mckesson+corp..html"><![CDATA[McKesson Corp.]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">MCK</category>
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		<title><![CDATA[Valassis CEO Got Big Raise Despite Company's Losses]]></title>
		<link><![CDATA[http://industry.bnet.com/advertising/10001276/valassis-ceo-got-big-raise-despite-companys-losses/]]></link>
		<description><![CDATA[Valassis CEO Alan Schultz had an awful 2008: Sure, revenues went up 6.2 percent but the company lost $207 million overall, NYSE threatened to delist the company (it's trading just above the penny-stock range), and the high-stakes litigation against rival News America Marketing Group has decimated the company's profits. He...]]></description>
		<s:doctype><![CDATA[Blog posts]]></s:doctype>
		<pubDate>Wed, 18 Mar 2009 03:17:28 -0700</pubDate>
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		<title><![CDATA[Rocky Brands Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14049_23-271161.html]]></link>
		<description><![CDATA[ Earnings Call ExcerptRocky Brands Inc. RCKY Q4 2008 Earnings Call February 19, 2009 4:30 pm ET Executives Brendon Frey - IR, ICR, Inc. Mike Brooks - Chairman and CEO David Sharp - President and COO Jim McDonald - CFO and Treasurer Analysts Kevin Kim - Robert W. Baird &...]]></description>
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		<pubDate>Thu, 19 Feb 2009 18:52:15 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">RCKY</category>
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		<title><![CDATA[W.W. Grainger, Inc. Q4 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-13071_23-264044.html]]></link>
		<description><![CDATA[ Earnings Call ExcerptW.W. Grainger, Inc. GWW Q4 2008 Earnings Call January 26, 2009 8:00 am ET Executives  Laura D. Brown - Vice President, Investor Relations William D. Chapman - Director, Investor Relations Presentation  Laura Brown  Hello, this is Laura Brown, Vice President of Investor Relations. Joining me...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 26 Jan 2009 10:27:11 -0800</pubDate>
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		<title><![CDATA[VSE Corporation Turns in a Great Quarter]]></title>
		<link><![CDATA[http://dw.com.com/redir?destUrl=http%3A%2F%2Fseekingalpha.com%2Farticle%2F106309-vse-corporation-turns-in-a-great-quarter%3Fsource%3Dbnet&siteid=23&tag=seekingalpha]]></link>
		<description><![CDATA[Robert Blumenthal submits:  VSE Corporation VSEC recently reported the results for its third quarter of 2008.  Revenue grew 76%, net income grew 58%, and diluted earnings per share grew 58%.  For the nine month period ending September 30, 2008, revenue grew 64%, net income grew 42%, and...]]></description>
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		<pubDate>Mon, 17 Nov 2008 02:30:28 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/revenue.html"><![CDATA[Revenue]]></category>
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		<category domain="http://rss.financialcontent.com/stocksymbol">VSEC</category>
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		<title><![CDATA[Citigroup Strategist: Market Has Already Bottomed]]></title>
		<link><![CDATA[http://dw.com.com/redir?destUrl=http%3A%2F%2Fseekingalpha.com%2Farticle%2F104020-citigroup-strategist-market-has-already-bottomed%3Fsource%3Dbnet&siteid=23&tag=seekingalpha]]></link>
		<description><![CDATA[FP Trading Desk submits:  North American stock markets have likely bottomed after having overshot the average bear market downturn, providing investors with a good bargain hunting opportunity, Tobias Levkovich , the chief U.S. equities strategist at Citigroup says. &#8220;When considering valuation, we would submit that equity markets look very...]]></description>
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		<pubDate>Tue, 04 Nov 2008 02:58:52 -0800</pubDate>
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		<title><![CDATA[SYSCO Corporation F1Q09 (Qtr End 09/27/08) Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14040_23-246065.html]]></link>
		<description><![CDATA[ Earnings Call Excerpt  SYSCO Corporation SYY F1Q09 Earnings Call  November 3, 2008 8:30 am ET Executives Neal Russell &#8211; Vice President, Investor Relations Richard Schnieders &#8211; Chief Executive Officer  Ken Spitler &#8211; President and Chief Operating Officer Bill DeLaney &#8211; Executive Vice President and Chief Financial...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Mon, 03 Nov 2008 10:53:12 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/sysco+corp..html"><![CDATA[Sysco Corp.]]></category>
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		<title><![CDATA[Plantronics, Inc. F2Q09 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14061_23-244187.html]]></link>
		<description><![CDATA[ Earnings Call Excerpt  Plantronics, Inc. PLT F2Q09 Earnings Call  October 22, 2008 2:00 pm ET Executives Greg Klaben - Vice President of Investor Relations Ken Kannappan - Director, President and Chief Executive Officer Barbara Scherer - Senior Vice President, Finance & Administration and CFO Analysts John Bright...]]></description>
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		<pubDate>Mon, 27 Oct 2008 18:30:24 -0700</pubDate>
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		<category domain="http://rss.financialcontent.com/stocksymbol">PLT</category>
		<category domain="tickers">PLT</category>
	</item>
	<item>
		<title><![CDATA[Honeywell International Inc. Q3 2008 Earnings Call Transcript]]></title>
		<link><![CDATA[http://www.bnet.com/2462-14028_23-242232.html]]></link>
		<description><![CDATA[ Question-and-Answer SessionOperator Operator Instructions Your first question comes from John Inch - Merrill Lynch. John Inch - Merrill Lynch All in based on the trajectory of that you are seeing with these puts and takes how are you feeling about being able to hold earnings per share kind of...]]></description>
		<s:doctype><![CDATA[Earnings calls]]></s:doctype>
		<pubDate>Fri, 17 Oct 2008 10:28:12 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/call+transcript.html"><![CDATA[Call Transcript]]></category>
		<category domain="http://resources.bnet.com/topic/earnings.html"><![CDATA[Earnings]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/honeywell+international+inc..html"><![CDATA[Honeywell International Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/merrill+lynch+%2526+co.+inc..html"><![CDATA[Merrill Lynch & Co. Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/milestone.html"><![CDATA[Milestone]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/seeking+alpha.html"><![CDATA[Seeking Alpha]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">HON</category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MER</category>
		<category domain="tickers">HON,MER</category>
	</item>
	<item>
		<title><![CDATA[Merrill: Losing the Expectations Game]]></title>
		<link><![CDATA[http://www.bnet.com/2459-14037_23-214459.html]]></link>
		<description><![CDATA[ Dennis Berman looks today at Merrill Lynch's earnings per share. With earnings down and the number of shares up, he concludes, reasonably enough, that, in the words of Sanford Bernstein's Brad Hintz, "it's extremely difficult to get to the earnings-per-share number of 2004 anytime soon".   Er, yes....]]></description>
		<s:doctype><![CDATA[Articles]]></s:doctype>
		<pubDate>Tue, 05 Aug 2008 10:48:26 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/berman.html"><![CDATA[Berman]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/merrill+lynch+%2526+co.+inc..html"><![CDATA[Merrill Lynch & Co. Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/bank.html"><![CDATA[Bank]]></category>
		<category domain="http://resources.bnet.com/topic/game.html"><![CDATA[Game]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/felix+salmon.html"><![CDATA[Felix Salmon]]></category>
		<category domain="http://rss.financialcontent.com/stocksymbol">MER</category>
		<category domain="tickers">MER</category>
	</item>
	<item>
		<title><![CDATA[Assessing Price-Earnings Ratio]]></title>
		<link><![CDATA[http://www.bnet.com/2410-13074_23-68749.html]]></link>
		<description><![CDATA[The price/earnings ratio (P/E) reveals the relationship between the price of a stock and the income it generates.P/E is one way of looking at the value of a stock. In theory, the faster investors expect a company to grow, the higher its P/E is likely to be. This is because...]]></description>
		<s:doctype><![CDATA[Articles]]></s:doctype>
		<pubDate>Mon, 15 Oct 2007 15:44:04 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/analyst.html"><![CDATA[analyst]]></category>
		<category domain="http://resources.bnet.com/topic/bnet+editorial.html"><![CDATA[BNET Editorial]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[financial]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/income.html"><![CDATA[income]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/investor.html"><![CDATA[investor]]></category>
		<category domain="http://resources.bnet.com/topic/p%252fe.html"><![CDATA[P/E]]></category>
		<category domain="http://resources.bnet.com/topic/ratio.html"><![CDATA[Ratio]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/stock+price.html"><![CDATA[stock price]]></category>
		<category domain="http://resources.bnet.com/topic/theory.html"><![CDATA[theory]]></category>
	</item>
	<item>
		<title><![CDATA[Coaching]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=51191]]></link>
		<description><![CDATA[Worthmore's executive coaches sustain the changes in people and processes that our consultants create with our clients. Without coaching people revert to old habits and change is short lived. With sustained change a company wastes less money and time, maintains its focus and is more likely to achieve its earnings...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/c.b.global+services.html"><![CDATA[C.B.Global Services]]></category>
		<category domain="http://resources.bnet.com/topic/worthmore.html"><![CDATA[Worthmore]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Dilutive Securities And Earnings per Share]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=106728]]></link>
		<description><![CDATA[The share of a company, when sold in the capital market, returns some earning for the shareholder. Dilutive securities are the securities that have the effect of reducing earnings per share. They include convertible debt and convertible bonds. The paper describes the accounting process for the issuance, conversion, and retirement...]]></description>
		<s:doctype><![CDATA[Presentations]]></s:doctype>
		<pubDate>Wed, 01 Jan 2003 00:00:00 -0800</pubDate>
		<category domain="http://resources.bnet.com/topic/security.html"><![CDATA[Security]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/john+wiley+%2526+sons+inc..html"><![CDATA[John Wiley & Sons Inc.]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Financial Reporting: Simplifying EPS]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=54984]]></link>
		<description><![CDATA[Many CPAs and financial statement users believed Accounting Principles Board Opinion, Earnings per Share, was arbitrary and unnecessarily complex. A major concern was the concept of common stock equivalents in computing primary earnings per share EPS. The number of common shares outstanding is adjusted retroactively for stock dividends; stock splits,...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Wed, 25 Sep 2002 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/financial+reporting.html"><![CDATA[Financial Reporting]]></category>
		<category domain="http://resources.bnet.com/topic/financial.html"><![CDATA[Financial]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+statements.html"><![CDATA[Financial Statements]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/financial+planning.html"><![CDATA[Financial Planning]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Stock Valuation and Investment Strategies]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=133327]]></link>
		<description><![CDATA[This article studies the relative investment performance of several stock-valuation measures. The first is mispricing based on the valuation model developed by Bakshe and Chen (1998) and extended by Dong (1998) (hereafter, the BCD model). The BCD model relates, in closed form, a stock's fair value to the firm's net...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<pubDate>Sat, 30 Jun 2001 00:00:00 -0700</pubDate>
		<category domain="http://resources.bnet.com/topic/investment+strategy.html"><![CDATA[Investment Strategy]]></category>
		<category domain="http://resources.bnet.com/topic/stock.html"><![CDATA[Stock]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/york+university.html"><![CDATA[York University]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
	</item>
	<item>
		<title><![CDATA[Merger Valuation: Time to Jettison EPS]]></title>
		<link><![CDATA[http://jobfunctions.bnet.com/abstract.aspx?docid=153829]]></link>
		<description><![CDATA[Under new accounting rules, few if any acquisitions appear to dilute earnings per share - but this doesn't mean that acquisitions are any more likely to create value. Even those that appear to increase a company's earnings per share can actually destroy it. In view of the changed accounting rules,...]]></description>
		<s:doctype><![CDATA[White papers]]></s:doctype>
		<category domain="http://resources.bnet.com/topic/accounting.html"><![CDATA[Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/acquisition.html"><![CDATA[Acquisition]]></category>
		<category domain="http://resources.bnet.com/topic/mckinsey+%2526+co..html"><![CDATA[McKinsey & Co.]]></category>
		<category domain="http://resources.bnet.com/topic/merger.html"><![CDATA[Merger]]></category>
		<category domain="http://resources.bnet.com/topic/earnings+per+share.html"><![CDATA[Earnings Per Share]]></category>
		<category domain="http://resources.bnet.com/topic/mergers+%2526+acquisitions.html"><![CDATA[Mergers & Acquisitions]]></category>
		<category domain="http://resources.bnet.com/topic/corporate+law.html"><![CDATA[Corporate Law]]></category>
		<category domain="http://resources.bnet.com/topic/financial+accounting.html"><![CDATA[Financial Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/operational+accounting.html"><![CDATA[Operational Accounting]]></category>
		<category domain="http://resources.bnet.com/topic/financial+services.html"><![CDATA[Financial Services]]></category>
		<category domain="http://resources.bnet.com/topic/investment.html"><![CDATA[Investment]]></category>
		<category domain="http://resources.bnet.com/topic/finance.html"><![CDATA[Finance]]></category>
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