Earnings are the net benefits of a corporation's operation. Earnings is also the amount on which corporate tax is due. For an analysis of specific aspects...

The price–earnings ratio, also known as P/E ratio, P/E, or PER, is the ratio of a company's share (stock) price to the company's earnings per share. The...

"On-track" or "on-target" earnings (OTE) is a term often seen in job advertisements, especially for sales personnel. It is the expected total pay, if performance...

A company's earnings before interest, taxes, depreciation, and amortization (commonly abbreviated EBITDA, pronounced /ˈiːbɪtdɑː, -bə-, ˈɛ-/) is a measure...

Earnings quality, also known as quality of earnings (QoE), in accounting, refers to the ability of reported earnings (net profit/income) to predict a company's...

An earnings surprise, or unexpected earnings, in accounting, is the difference between the reported earnings and the expected earnings of an entity. Measures...

The retained earnings (also known as plowback) of a corporation is the accumulated net income of the corporation that is retained by the corporation at...

Earnings management, in accounting, is the act of intentionally influencing the process of financial reporting to obtain some private gain. Earnings management...

In accounting and finance, earnings before interest and taxes (EBIT) is a measure of a firm's profit that includes all incomes and expenses (operating...

flows (owner earnings) expected to occur over the life of the business, minus any reinvestment of earnings. Buffett defined owner earnings as follows:...

In financial reporting, earnings guidance or simply guidance is a publicly traded corporation's official prediction of its own near-future profit or loss...

business and accounting, net income (also total comprehensive income, net earnings, net profit, bottom line, sales profit, or credit sales) is an entity's...

Earnings per share (EPS) is the monetary value of earnings per outstanding share of common stock for a company. It is a key measure of corporate profitability...

direction of an earnings surprise for several weeks (even several months) following an earnings announcement. Once a firm's current earnings become known...

Earnings at risk (EaR) and the related cash flow at risk (CFaR) are measures reflecting the potential impact of market risk on the income statement and...

earnings index (AEI) was an indicator of inflationary pressures emanating from the labour market. The AEI was replaced by the average weekly earnings...

An earnings call is a teleconference, or webcast, in which a public company discusses the financial results of a reporting period ("earnings guidance")...

The State Earnings Related Pension Scheme (SERPS), originally known as the State Earnings Related Pension Supplement, was a UK Government pension arrangement...

Look-through earnings is a term coined by the American investor Warren Buffett, who believes it to be a better metric to determine the intrinsic value...

the Average Weekly Earnings (AWE) is the lead indicator of short-term changes in earnings. In the UK, it replaced the Average Earnings Index (AEI) as the...

Earning yield is the quotient of earnings per share (E), divided by the share price (P), giving E/P. It is the reciprocal of the P/E ratio. The earning...

Earnings growth is the annual compound annual growth rate (CAGR) of earnings from investments. When the dividend payout ratio is the same, the dividend...

The cyclically adjusted price-to-earnings ratio, commonly known as CAPE, Shiller P/E, or P/E 10 ratio, is a stock valuation measure usually applied to...

the percentage of a company's earnings that are not paid out in dividends to shareholders but credited to retained earnings. It is the opposite of the dividend...

Average earnings index (AEI) is a popular statistic used in North American Thoroughbred horse breeding. It is used to put the earnings of a breeding animal's...

A Leave and Earnings Statement, generally referred to as an LES, is a document given on a monthly basis to members of the United States military which...

substantial and sustainable positive cash flow and whose revenues and earnings are expected to increase at a faster rate than the average company within...

wages, salaries, profits, interest payments, rents, and other forms of earnings, before any deductions or taxes. It is opposed to net income, defined as...

changes in a company's share capital, accumulated reserves and retained earnings over the reporting period. It breaks down changes in the owners' interest...

In financial economics, finance, and accounting, the earnings response coefficient, or ERC, is the estimated relationship between equity returns and the...