Speculative and pure risks: Their impact on firms' earnings per share

• Main Authors: Ferrer, Rodiel C., Mallari, Nemia C.
• Format: text
• Published: Animo Repository 2011
• Subjects: Risk management; Earnings per share; Accounting; Business Administration, Management, and Operations
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/5269
• Institution: De La Salle University

A fast and growing management approach which is currently gaining confidence from the managers is Enterprise Risk Management (ERM). Risk is an investor’s uncertainty about the economic gains or losses that will result from particular investment.(Hitt, 2006). Returns are often measured in terms of ac...