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BNET Business Dictionary
- Earnings Per Share
- a financial ratio that measures the portion of a company's profit allocated to each outstanding share of common stock. It is the most basic measure...
- Earnings Per Share definition on BNET »
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- Burger King Posts Higher-than-expected Profit
- NEW YORK (Reuters) - Burger King Holdings Inc (BKC), the world's second-largest hamburger chain, posted a nearly 21 percent rise in quarterly profit on Thursday, boosted by higher sales at new and remodeled restaurants, value menus and extended hours. The Miami-based...
- News items 2008-05-01
- Punch Profits Up But Sales Still Falling
- LONDON (Reuters UK) - Pub company Punch Taverns (PUB) said on Thursday sales have got worse since a subdued Christmas as consumer confidence has worsened. However Punch, which operates over 8,500 pubs, said profits were slightly better-than-expected in the first half of its financial year...
- News items 2008-04-24
- AstraZeneca Q1 Sales Fall Short as Nexium Tumbles
- By Ben Hirschler LONDON (Reuters UK) - AstraZeneca (AZN) nudged up its forecast for 2008 earnings on Thursday, but sales of ulcer pill Nexium and other key drugs in the first quarter were weaker than hoped for, knocking its shares. "The sales trends of most of...
- News items 2008-04-24
- Merger Valuation: Time to Jettison EPS
- 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,...
- White papers
- Assessing Price-Earnings Ratio
- 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...
- Articles 2007-10-15
- Calculating Dividend Cover
- Dividend cover measures a company’s ability to pay dividends to stockholders. Specifically, it calculates how many times over the company’s net after-tax profits could have paid for dividends to its common stockholders.A similar calculation, payout ratio identifies the percentage of net profit paid to stockholders in the form of dividends,...
- Articles 2007-07-30
- Dilutive Securities And earnings per share
- 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...
- Presentations 2003-01-01
- Stock Valuation and Investment Strategies
- 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...
- White papers 2001-06-30
Additional Resources
- Everything You Need to Know About Earnings
- Earnings mean profit; it's the money a company makes. Often evaluated in terms of Earnings Per Share (EPS), this is the most important indicator of a company's financial health. Earnings reports are released four times a year and are followed very closely by Wall Street. In the end, growing earnings...
- White papers 2003-05-23
- The World According to GAAP
- As earnings season gets underway and investors start listening to calls and reading reports, understanding how companies report earnings is critical. Earnings per share. Basic EPS. Diluted EPS. Adjusted net income diluted. GAAP earnings. Non-GAAP earnings. Enough already. Although confusion can be part of the learning process in investing, it...
- White papers 2005-04-25
- The Value of Share Buybacks
- When companies buy back their own stock, they can usually expect the capital markets to reward them with an increase in their share price. But buybacks don't increase a company's intrinsic value. Any mechanical increase in earnings per share will likely be offset by a reduction in the company's price-to-earnings...
- White papers
- Constellation Energy Earnings Fall Short
- NEW YORK (Reuters) - Power company Constellation Energy Group Inc (CEG) on Wednesday posted quarterly earnings that fell well short of Wall Street forecasts on weaker profits from its merchant power arm. First quarter net earnings fell to $145.7 million, or 81 ...
- News items 2008-04-30
- Earnings Management and Cross Listing: Are Reconciled Earnings Comparable to US Earnings?
- This paper compares the characteristics of US GAAP earnings for US firms with reconciled earnings for non-US firms cross listing on US markets. It is found that the reconciled earnings for non-US firms differ systematically from US GAAP earnings for US firms, and are characterized by more evidence of smoothing,...
- White papers 2005-01-01
- Earnings Growth and Stock Returns
- Many investors and financial commentators believe that high earnings growth rates and high rates of return are synonymous. This is false. What is true is that differences in earnings growth rates influence the breakdown of expected rates of return into their capital gain and dividend components. All else equal, a...
- White papers 2000-08-01
- S Corporation ESOPs
- Congress has now made it practical for Employee Stock Ownership Plans (ESOPs) to become owners of S Corporation stock. Combining ESOP tax advantages with the single-tax structure of an S Corporation should produce interesting planning opportunities for a number of closely held businesses. Either the value of the ESOP's stock...
- White papers 1997-10-01
- Show Us The Cash!
- From the executive summary: ‘Earnings per share are nice-to-have, and some debt investors are happy with information about business trends and the general direction of future earnings. More than any other metric, however, fixed-income investors look to comprehensive information about cash flow. A growing number of companies are moving away...
- White papers 2004-01-22
- Stock Valuator
- This template allows to value common stock using four approaches to value - book value per share is the amount per common share that would be received if all the firm's assets are sold for their exact book (accounting) value and if the proceeds remaining after all liabilities (and preferred...
- Tools & templates 2007-09-01
- Changing jobs improves men's earnings but does not help women
- In an era when earnings are increasing among the top richest 20% of households, women are failing to get their share. It is suggested that organizations find competent and effective women managers and pay these women a salary rate, which is equal to the industry wide salary paid male managers....
- White papers 1998-11-27
- Duke Energy Earnings Jump 30 Percent
- NEW YORK (Reuters) - Power company Duke Energy Corp (DUK) on Friday posted a 30 percent rise in first-quarter profit, beating Wall Street forecasts on gains in its utility and wholesale power businesses. Net income rose to $465 million, or 37 cents per...
- News items 2008-05-02
- The Share Price Effects of Dividend Taxes and Tax Imputation Credits
- This paper examine the hypothesis that dividend taxes are capitalized into share prices by focusing on investors' implicit valuations of retained earnings versus paid-in equity. Retained earnings are distributable as taxable dividends, whereas paid-in equity is distributable as a tax-free return of capital. Consistent with dividend tax capitalization, firm-level results...
- White papers 2000-01-05
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