Examlex
Why are qualitative research studies less concerned than quantitative research studies about reliability and validity?
If-Converted Method
A calculation technique used to assess the impact on diluted earnings per share if all convertible securities were converted into common stock.
Convertible Securities
Financial instruments, such as bonds or preferred stocks, that can be converted into a predetermined number of common stock or equity shares.
Diluted Earnings
The reduced earnings per share figure when considering the conversion into common stock of all potential shares that could dilute earnings.
Assumed Shares
Shares that are considered to have been issued in hypothetical scenarios, such as in the calculation of diluted earnings per share.
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