Earnings of a company which are reported on its income statement. In other words, accounting earnings refer to the amount of money a company has posted during a specific period of time (quarterly, semi-annually, or annually). Typically, accounting earnings are measured four times a year and represent one of the main indicators of financial performance of a company. Empirical evidence suggests the existence of linkages between accounting earnings and dividends and stock prices.
January 9, 2025
