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If Executive Stock Options or Restricted Stock Are Outstanding When

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If executive stock options or restricted stock are outstanding when calculating diluted EPS, what are the components of the "proceeds" assumed available for the repurchase of shares under the treasury stock method?


Definitions:

ANOVA F Statistic

A statistic used in Analysis of Variance (ANOVA) tests to determine if there are significant differences between the means of three or more groups.

Significance Level

A threshold chosen by the researcher which the p-value must be below in order to reject the null hypothesis.

Explanatory Variables

Variables in a statistical model that are used to predict or explain changes in the dependent variable.

Deaths

The occurrence of the permanent cessation of all vital functions in a living organism, marking the end of life.

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