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Prospective Earnings Per Share
2005This report considers the relation between pro-forma and forecast consensus earnings per share (EPS) figures in terms of six measures identified, qualitatively, as good indicators for quality of earnings. These are, return on capital employed (RoCE), productive asset reinvestment ratio (PARR), cash realisation (CR), tax rate (TR), Standard and Poors (S&
R. Graham Bates +3 more
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Earnings per share versus cash flow per share as predictor of dividends per share
Managerial Finance, 2011PurposeThe purpose of this paper is to compare the relative power of operating cash flow and earnings in the prediction of dividends.Design/methodology/approachA linear mixed effects model is used in terms of selected model fit criteria.FindingsBased on the selected model fit criteria, cash flow per share is shown to produce a better fit than earnings ...
John Consler +2 more
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1991
Earnings had become the single most important indicator of a company’s performance. The price-earnings (PE) ratio had become the most commonly used stock market indicator and was being used on a world-wide basis. The earnings per share (EPS) on which the PE ratio was based needed to be calculated and disclosed on a comparable basis but no standard ...
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Earnings had become the single most important indicator of a company’s performance. The price-earnings (PE) ratio had become the most commonly used stock market indicator and was being used on a world-wide basis. The earnings per share (EPS) on which the PE ratio was based needed to be calculated and disclosed on a comparable basis but no standard ...
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Explaining Earnings Per Share Growth
The Journal of Portfolio Management, 2009The authors examine the fundamental factors that determine earnings growth, including the role of share repurchase, and offer a simple method of calculating the expected long-term growth rate of earnings per share. Many factors can affect the sequence of earnings, and the ability to formulate earnings growth models helps analysts isolate the direct ...
Harold Bierman, Jerome E Hass
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Effectiveness of Earnings Per Share Forecasts
Financial Management, 1974Dr. Johnson is Assistant Professor of Finance at the University of Cincinnati and received his PhD from the University of Illinois. His teaching and research have been in the areas of corporate finance and investments, and he is the author of several articles and books in the area of financial management. Mr.
Timothy E. Johnson, Thomas G. Schmitt
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1986
To whom is the performance of a business most important? The answer could be the managers, the employees, the lenders or the owners. So far we have rather neglected the owners of the business, i.e. the shareholders.
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To whom is the performance of a business most important? The answer could be the managers, the employees, the lenders or the owners. So far we have rather neglected the owners of the business, i.e. the shareholders.
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Simulating management's earnings-per-share forecasts
SIMULATION, 1992This study attempts to simulate management's earnings per-share forecasts using six naive time series models. The results indicate two (random walk and random walk with a drift) of the six models were significantly more accurate than the other four models in simulating management's earnings forecast.
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Dilutive Securities and Earnings Per Share
SSRN Electronic Journal, 2018The purpose of this article is to discuss the proper accounting for stock-based compensation. In addition, issues related to other types of financial instruments, such as convertible securities, warrants, and contingent shares, including their effects on reporting earnings per share.
Angel Pramitta Yulianda +2 more
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On The Predictability of Corporate Earnings Per Share Behavior
The Journal of Finance, 1980RECENT RESEARCH ON THE predictability of corporate annual income numbers has indicated that in general such series are best described as essentially random processes. These results have been confirmed by many studies, Albrecht et al [1], Ball and Watts [2], Brealey [4], Lintner and Glauber [15], Watts and Leftwich [20], and have been widely cited in ...
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A Comparison of Measures of Earnings Per Share
The European Journal of Finance, 2007Abstract This paper explores alternative methods for computing earnings per share (EPS) for a company whose capital structure consists of ordinary shares and warrants. The methods for computing EPS identified by the FASB (1996) are critically evaluated and an alternative measure, the holding period approach,is developed within the framework of ...
Casson, Peter, McKenzie, George
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