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For example, earnings restatements lead to a -9% return.
For example, earnings in countries that have devalued their currency may not be sustainable, Mr. Kopinski explained.
For example, earnings management could reduce the quality of firm financial disclosure, which increases a firm's cost of issuing external capital.
In America, for example, earnings have been crushed by tougher regulations and low interest rates, which usually narrow profit margins.Britain's banks still face daunting risks.
In the third quarter, for example, earnings per share for companies in the S.& P. 500 were $25.29, their highest ever for a quarter, according to statistics compiled by Standard & Poor's.
For example: earnings before interest, tax, depreciation and amortisation (ebitda) fell from £33.4m to £20.8m in the last half year; there is a shortage of nurses in the UK, driving up costs; fees from local authorities are under pressure; occupancy rates are lower than a year ago; and the new "national living wage" lies around the corner.
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For example, when earnings randomly rise, investors buy more; and when earnings fall, they sell.
United Parcel Service, for example, said earnings per share rose 14 percent in the third quarter, compared with the same period in 2010.
Managers may, for example, manipulate earnings higher to inflate stock prices and increase the value of their stock and option compensation.
People with the bottom fifth of income, for example, averaging earnings of only $16,620, saw their effective tax rate drop to 5.2percentt from 6.7.
Sears, Roebuck & Company, for example, said earnings would exceed $2.02 a share, significantly higher than the $1.91 a share that analysts had been expecting.
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CEO of Professional Science Editing for Scientists @ prosciediting.com