TERMIUM Plus®

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DILUTION EARNINGS [1 record]

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Record 1 2015-04-23

English

Subject field(s)
  • Accounting

French

Domaine(s)
  • Comptabilité
CONT

C'est la diminution du bénéfice net par action engendrée par une émission d'actions nouvelles. La dilution des bénéfices a pour conséquence possible de déprimer le cours de l'action et ainsi d'accroître le coût du capital des projets d'investissement futurs. [...] Afin d'éviter cet effet néfaste de dilution, les sociétés ont de plus en plus recours à l'émission d'obligations convertibles en actions.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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