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Earnings Management
The practice of using accounting techniques to produce financial reports that may mislead stakeholders about a company's financial condition.
Pro Forma Earnings
Pro forma earnings refer to a company's earnings that exclude certain costs or expenses, typically non-recurring items, to provide a clearer picture of its financial performance.
Required Rate of Return
The minimum return that investors expect or require in order to invest in an asset, considering its risk.
Dividends Per Share
The portion of a company's earnings distributed to shareholders, divided by the number of outstanding shares.
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