Examlex
What is detinue?
Diluted Earnings Per Share
A metric that shows the quality of a company's earnings per share if all convertible securities were exercised.
Preferred Stock
A class of ownership in a corporation that has a higher claim on the assets and earnings than common stock, typically with fixed dividends.
Disclosure
The act of making information known, especially financial data in the context of accounting, to ensure transparency and informed decision-making.
Accounting Principle
Fundamental concepts or guidelines that govern the field of accounting and instruct the recording and reporting of financial transactions.
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