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How equity-based compensation affects EPS
October / November 2011
Newsletter: Public Company Insights
Price: $225.00, Subscriber Price: $157.50
Word count: 1080
Abstract: No single number can fully reflect a company’s financial performance. But public company investors generally believe that earnings per share (EPS) comes close. This article explains how equity-based compensation programs affect calculation of EPS. It also makes a distinction between basic and diluted EPS and discusses how stock options and restricted stock affect EPS. A sidebar offers an example of the role that equity-based compensation plays.
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Breaking down the numbers – Tune up your board’s financial literacy
June / July 2010
Newsletter: Nonprofit Agendas
Price: $225.00, Subscriber Price: $157.50
Word count: 1080
Abstract: A not-for-profit organization’s board of directors has a mix of talents. So how can a nonprofit best share its financial results with the board members who are not financial experts as well as with those who are? One method is to use graphs and pie charts instead of long lists of numbers. Another is to provide a cash flow analysis, along with ratios that allow the board to see if the organization’s costs and revenues are in line with its expectations. And it may be helpful to provide the financial training appropriate for serving the needs of a nonprofit. A sidebar to this article provides a description of some common financial terms.