Why do the earnings per share and return on common shareholders' equity ratios use profit available to

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Why do the earnings per share and return on common shareholders' equity ratios use profit available to common shareholders in their numerator rather than profit?
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Financial Accounting Tools for Business Decision Making

ISBN: 978-1118644942

6th Canadian edition

Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Barbara Trenholm, Wayne Irvine

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