"They have a very strong balance sheet and are in a position to create earnings growth at a time when there is not earnings growth," Mr. Yerman said.
With his three themes, he hopes to find something rare in this climate for all companies: "the magic combination of accelerating revenue growth and improving margins that create earnings surprises".
On Nov. 24, 2000, in an e-mail message obtained by investigators, Steve Baillie, a Citigroup banker, told colleagues, "Enron's motivation in the deal now appears to be writing up the asset in question from a basis of about $100MM to as high as $250MM, thereby creating earnings".
"Marriott does a good job of creating earnings using other people's money," says Rod Petrik, lodging analyst at Stifel Nicolaus.
The Omidyars will give more money to charities that follow solid business plans and meet the Omidyars' benchmarks, such as creating earnings streams that sustain the nonprofit work.
And as up-cycling's way of life they practice qualitative consumption by reducing unnecessary spending, and further created earnings by selling up-cycling products made in families at citizen marketplace.
I don't know that either, but we all hope that global economic growth creates corporate earnings growth and that in turn creates stock market wealth.
In fact, the department noted, "at some schools, the data suggest that students cannot expect that a college certificate or degree will create an earnings premium" relative to what a typical high school graduate earns.
Chinese demand for steel drove up global prices and created higher earnings for the company, Mr. Heebner said.
Several former employees of Enron Energy Services have said that while Mr. White was vice chairman of the unit, it overstated its profits by hundreds of millions of dollars, using shoddy accounting practices to create illusory earnings.
The lawmakers said in a letter to the S.E.C. dated Feb. 27 that the role played by Bankers Trust and its parent, Deutsche Bank, in helping Enron create artificial earnings far overshadowed that of Merrill Lynch.
