to present value at a rate that reflects the required return on investment of a prudent investor.
Once the individual's earnings
exceed the applicable exempt amount ($13,500 in 1997), the benefits are reduced $1 for each $3 earned above the exempt amount; see Section 403(b) and (f); and 20 CFR Sections 404.
Wall Street was taken by surprise, in large part because the companies' cash flow statements--where the warning signs existed--weren't released until weeks after their quarterly earnings
press releases (Lucent also did not include a balance sheet in its quarterly earnings
releases at the time).
Managing the business and its operations to achieve a desired outcome or hit a target is entirely appropriate (the emphasis here is placed on managing the business); managing earnings
, as we all agree, is not an acceptable practice to hit earnings
Insignificant misstatements that result from the normal course of business rather than from an intentional scheme to manage earnings
I am simply reminding readers that in AOL's merger with Time Warner it was the company with lots of products, lots of employees, and a long tradition of healthy earnings
that got taken over by a company with earnings
that have long been viewed as a complete joke.
The reason the Social Security Earnings
Test now pushes workers into retirement is that, combined with other taxes, it exposes even moderate income older workers to outrageous tax rates on their earnings
This cooperative venture merged the Rehabilitation Service Administration's VR client records with the earnings
records maintained by the Social Security Administration.
In such a case, the charges to earnings
and profits for depreciation after affiliation would be greater than the depreciation allowed for income tax purposes.
T]he prior and anticipated earnings
per share, the cash dividends per share, the book value per share, the extent of preference and of participation of each class, both absolutely and relative to each other, and any other facts which indicate whether or not the stock has a real and meaningful probability of actually participating in the earnings
and growth of the corporation.
FEI expressed concern that the core earnings
measure developed by S&P oversimplifies the decisions that investors routinely make in analyzing reported earnings
and valuing companies, and that its "one size fits all" approach will inherently bias the measure against certain types of industries and companies.