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Venture investments can make earnings and losses too volatile for many corporations and their shareholders.
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That is the peddling of so-called pro forma numbers, which eliminate pesky expenses from a company's results and make earnings look better.
Understanding balance sheets and being able to make earnings projections is more important than anecdotal experience".
An information-technology spending drought has such companies as Siebel Systems, SAP, PeopleSoft and Oracle scrambling to make earnings estimates.
Our findings are crucial for practitioners, policy makers and investors who seek to make earnings by diversifying their portfolios.
What may make earnings disappointments harder for investors to take is that earnings forecasts for the current quarter and this year have been rising recently.
Conversely, heavy depreciation amounts can make earnings appear more depressed than the company's cash flows indicate.
This will make earnings look better early on.
Black Scholes pricing method can help make earnings with little risk.
The one-time charges, meanwhile, are offset by one-time gains that make earnings look better.
Companies don't like currency swings, because they make earnings more unpredictable.
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