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Headline Earnings

What are 'Headline Earnings'

Headline earnings is a basis for measuring earnings per share implemented by the Institute of Investment Management and Research. This method accounts for all the profits and losses from operational, trading, and interest activities, that have been discontinued or acquired at any point during the year. Excluded from this figure are profits or losses associated with the sale or termination of discontinued operations, fixed assets or related businesses, or from any permanent devaluation or write off of their values.

Explaining 'Headline Earnings'

Headline earnings provides a stringent measurement tool. Investors can use it to compare and contrast different companies according to the standard method of accounting for net income (and EPS).

Some companies report headline earnings per share in addition to required EPS figures.


Further Reading


FRS3 earnings, headline earnings, and accounting-based valuation models
www.tandfonline.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Headline earnings per share: financial managers' perceptions and actual disclosure practices in South AfricaHeadline earnings per share: financial managers' perceptions and actual disclosure practices in South Africa
journals.co.za [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Reporting financial performanceReporting financial performance
meridian.allenpress.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Opportunistic disclosure in press release headlinesOpportunistic disclosure in press release headlines
www.tandfonline.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Analysts' perceptions of 'earnings quality'Analysts' perceptions of 'earnings quality'
www.tandfonline.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Headline salience, managerial opportunism, and over-and underreactions to earningsHeadline salience, managerial opportunism, and over-and underreactions to earnings
meridian.allenpress.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Financial reporting regulation and the reporting of pro forma earningsFinancial reporting regulation and the reporting of pro forma earnings
meridian.allenpress.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

DO SOCIALLY CONSCIOUS COMPANIES PROVIDE BETTER FINANCIAL PERFORMANCE? AN EXPLORATORY STUDY.DO SOCIALLY CONSCIOUS COMPANIES PROVIDE BETTER FINANCIAL PERFORMANCE? AN EXPLORATORY STUDY.
www.ceeol.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …

Moving the financial accounting research front forward: the UK contributionMoving the financial accounting research front forward: the UK contribution
www.sciencedirect.com [PDF]
… Correspondence should be addressed to him at the Manchester School of Accounting and Finance, University of Manchester, Crawford House, Precinct Centre … The introduction of a requirement to highlight a number of components of financial perform- ance … 3. Headline earnings …



Q&A About Headline Earnings


Where can you find information about Merck's third quarter 217 results?

You can find this information on Business Wire, which is an online news source that provides press releases from various companies including Merck & Co., Inc..

What is the definition of Non-GAAP Financial Measures?

Non-GAAP financial measures are used to provide investors with a more accurate representation of the company's performance.

How does headline earnings account for all profits and losses from operational, trading, and interest activities?

It accounts for all profits and losses from operational, trading, and interest activities that have been discontinued or acquired at any point during the year.

What type of companies report headline earnings in addition to required EPS figures?

Some companies report headline earnings in addition to required EPS figures.

When was the SEC created?

The SEC was created in 1934.

Who is responsible for regulating non-GAAP financial measures?

The U.S Securities and Exchange Commission (SEC) regulates non-GAAP financial measures.

What does "p" stand for in the following sentence?

"p" stands for paragraph.

What are some examples of items excluded from headline earnings?

Profits or losses associated with the sale or termination of discontinued operations, fixed assets or related businesses, or from any permanent devaluation or write off of their values are excluded.

What is headline earnings?

Headline earnings is a basis for measuring earnings per share implemented by the Institute of Investment Management and Research.