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Specifically, we wanted to call attention to the brewing debate over the use of earnings per share and similar goals (EPS) in performance-based pay programs.
To be sure, the dowager of college rankings, U.S. News & World Report, steadfastly disdains the use of earnings or other outcomes in its rankings.
Through prudent use of earnings guidance, pro forma earnings, and conference calls, executives can convey solid, credible information about their corporation's prospects.
Then we could pay real wages and from them make real deductions, thus inculcating not only the habit of an orderly working day which is foreign territory to most of them, but also the habit of an orderly use of earnings.
Some in Congress want to punish the inverters; the Senate tax bill, for example, includes new limits on inverted companies' use of earnings stripping the process by which loans from a foreign parent to a U.S. subsidiary are used to drain the U.S. operations of taxable profit.
Ranks have been used as phenotypes in the genetic evaluation of horses for a long time through the use of earnings, normal score or raw ranks.
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Our study takes a step towards understanding the specific frictions that are responsible for individual investors' under-use of earnings information.
However, we also find that the stewardship uses of earnings (debt contracts, managerial compensation) and internal uses (in managing own company) rank closely behind the valuation use.
He's also encouraged by management's forecast of 10% earnings growth for 2004 and its promise to use 80% of earnings for dividends and share buybacks.
J.B. Hunt Transport Services (JBHT) is a surface transportation, delivery and logistics company in North America that earns a perfect score according to my Buffett-inspired model given its earnings predictability as well as management's use of retained earnings, which reflects a return of 21.3%.
Women who work in Bangladesh's garment industry report that they have a high level of control over the use of their earnings.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com