If a company’s losses over a certain period exceed the balance in its retained earnings account, the balance can go negative, which can indicate financial trouble in more mature businesses.

If phantom income is not properly analyzed by counsel and the court in a matrimonial case, the result perforce may be ...

Calculate dividends by subtracting year-end retained earnings from start-year retained earnings, then net income. Dividend payout ratio (DPR) is found by dividing total dividends by net income to ...