Retained Earnings

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Statement of retained earnings - Statement of retained earnings, also known as Statement of owners' equity, is one of financial statements, it explains the changes in company's retained earnings over the reporting period.

Retained earnings - In accounting, retained earnings are profits that were not paid to a company's shareholders as dividends.

Tier 2 capital - Tier 2 capital is a measure of a bank's financial strength with regard to the second most reliable forms of financial capital, from a regulator's point of view. It consists of accumulated after-tax surplus of retained earnings, revaluation reserves of fixed assets and long-term holdings of equity securities, general loan-loss reserves, hybrid (debt/equity) capital instruments, and subordinated debt.

Post earnings announcement drift - The tendency for stocks to earn abnormally high returns in the three quarters following a positive earnings announcement, and to earn abnormally low returns in the three quarters following an negative earnings announcement is called the Post Earnings Announcement Drift anomaly. The phenomenon can be explained with a number of hypotheses.


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