The Numerator in the Earnings Per Share Calculation Is

question 14

Multiple Choice

The numerator in the earnings per share calculation is

• A) only the amount available to common shareholders.
• B) net income attributable to common shareholders.
• C) net income minus declared preferred stock dividends.
• D) All of these answer choices are correct.

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Definitions:

Chain Communication Network

A communication system within an organization where messages pass from one member to another in a sequential manner.

Centralized Communication Networks

Link group members through a central control point.

Destructive Competition

A form of rivalry where the actions of competitors are deliberately aimed at damaging each other's prospects, often leading to a negative sum outcome.

Restricted Communication Networks

Link subgroups that disagree with one another’s positions.