A situation that arises when earnings reported by a company are different from the earnings that had been expected by...

A financial tool that relates earnings per share (EPS) to the market value per ordinary share: Earnings capitalization ratio =...

A financial tool that relates earnings per share (EPS) to the market value per ordinary share: Earnings capitalization rate =...

A financial ratio that measures the relationship between a company's profits and the ownership stake of its common shareholders. It...

The earnings that could be obtained from an asset under optimal or normal business conditions. In other words, it is...

The increase of earnings per share (EPS) at a faster rate. For example, a company will have earnings momentum if...

A situation that arises when earnings reported by a company are different from the earnings that had been expected by...

The act/ process of setting aside money for a specific use/ purpose. For example, reserves are created by setting aside...

Those retained earnings (RE)- i.e., retained profits- of an entity puts set aside (appropriates/ by appropriation) for a specific use...

Those retained earnings (RE)- i.e., retained profits- of an entity that have not been set aside (appropriated) for a specific...