earnings of management
1Earnings quality — Earnings quality, in accounting, refers to the overall reasonableness of reported earnings. It is an assessment criterion for how repeatable, controllable and bankable McClure, Ben. (n.d.) Earnings: Quality Means Everything . Retrieved June 29,… …
2Earnings call — Earnings Calls are a teleconference in which a public company discusses the financial results of a reporting period. The name comes from the bottom line numbers in the income statement earnings per share. The U.S. based National Investor… …
3earnings management — UK US noun [U] ACCOUNTING ► the use of methods of recording financial information about a company s income that give a false idea of the company s success, which may not be illegal but is considered dishonest: »Some types of earnings management… …
4Earnings before interest, taxes, depreciation and amortization — (EBITDA) is a non GAAP metric that can be used to evaluate a company s profitability.::EBITDA = Operating Revenue – Operating Expenses + Other RevenueIts name comes from the fact that Operating Expenses do not include interest, taxes, or… …
5management ratio — ➔ ratio * * * management ratio UK US noun [C] ► ACCOUNTING, FINANCE, MANAGEMENT a calculation in which one amount in a company s financial records is compared to another, used by managers to check the company s performance: »This is a good… …
6Earnings Management — The use of accounting techniques to produce financial reports that may paint an overly positive picture of a company s business activities and financial position. Earnings Management takes advantage of how accounting rules can be applied and are… …
7Earnings per share — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
8Earnings Call — A conference call between the management of a public company, analysts, investors and the media to discuss the financial results during a given reporting period such as a quarter or a fiscal year. An earnings call is usually preceded by an… …
9Earnings before interest and taxes — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
10Earnings Estimate — An analyst s estimate for a company s future quarterly or annual earnings. Future earnings estimates are arguably the most important input when attempting to value a firm. By placing estimates on the earnings of a firm for certain periods… …
