Examlex
All of the following concepts are associated with researcher Julian Rotter EXCEPT
Basic Earnings
The amount of net income available to common shareholders, divided by the common shares outstanding, representing a straightforward measure of earnings without adjustment.
Common Shares
Equity securities that represent ownership interest in a corporation, entitling shareholders to dividends and a say in corporate matters.
Weighted Average
A calculation that takes into account both the quantity and the significance of each item in a set to find an average that is influenced by the size or weight of each component.
Preferred Shares
A class of ownership in a corporation that has a higher claim on its assets and earnings than common shares, often with fixed dividends and no voting rights.
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