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Proper separation of duties in an organization is an effective method of preventing fraud.
Earnings Per Share
A measure of a company's profitability, calculated as the net income divided by the number of outstanding shares of common stock.
Common Stockholders
Individuals or entities that own shares of common stock in a corporation, giving them rights to dividends and voting in shareholder meetings.
Net Income
Net earnings of a company, calculated by subtracting all costs, including taxes and expenses, from its overall revenue.
Dividends
Payments made by a corporation to its shareholder members. It is the portion of corporate profits paid out to stockholders.
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