Results 251 to 260 of about 397,518 (302)
Some of the next articles are maybe not open access.
Prospective Earnings per Share
SSRN Electronic Journal, 2004This 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&
Graham Graham Bates +3 more
openaire +1 more source
The Computation of Earnings Per Share.
The Accounting Review, 1968Abstract This article focuses on the computation of earning per share. The Accounting Principles Board of the American Institute of Certified Public Accountants has taken the position that in the computation of a corporation's earnings per common share explicit adjustment should be made for the existence of outstanding senior stock or
Harold Bierman, Ernest Liu
openaire +1 more source
1992
Earnings per share (EPS) is one of the most widely quoted statistics in financial analysis. It came into great prominence in the US during the late 1950s and early 1960s due to the widespread use of the price earnings ratio (PE) as a yardstick for investment decisions.
Mike Davies +2 more
openaire +1 more source
Earnings per share (EPS) is one of the most widely quoted statistics in financial analysis. It came into great prominence in the US during the late 1950s and early 1960s due to the widespread use of the price earnings ratio (PE) as a yardstick for investment decisions.
Mike Davies +2 more
openaire +1 more source
Whisper Forecasts of Quarterly Earnings per Share
SSRN Electronic Journal, 1998Abstract We compare First Call analyst forecasts of earnings to unofficial forecasts commonly referred to as whispers. Our analysis indicates that whispers are more accurate proxies for market expectations of earnings than are First Call forecasts, consistent with the claim in the professional press that whispers are increasingly becoming the true ...
Mark Bagnoli +2 more
openaire +1 more source
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
openaire +1 more source
2017
This chapter addresses earnings per share (EPS), one of the key ratios that equity investors will use to assess the performance of a company and the return to them. IAS 33 Earnings per Share is the standard used in the calculation of earnings per share. The chapter explains the significance of basic and diluted EPS as a measure of financial performance.
Jonathan Crowe, Tony Bradshaw
openaire +1 more source
This chapter addresses earnings per share (EPS), one of the key ratios that equity investors will use to assess the performance of a company and the return to them. IAS 33 Earnings per Share is the standard used in the calculation of earnings per share. The chapter explains the significance of basic and diluted EPS as a measure of financial performance.
Jonathan Crowe, Tony Bradshaw
openaire +1 more source
1999
FRS 14 Earnings per share was issued on 1 October 1998, replacing SSAP 3, which was also entitled Earnings per share, and amending UITF Abstract 13 Accounting for ESOP trusts. The FRS was developed not through any dissatisfaction with SSAP 3, but exploiting an opportunity to align the UK with international developments.
Ken Wild, Brian Creighton
openaire +1 more source
FRS 14 Earnings per share was issued on 1 October 1998, replacing SSAP 3, which was also entitled Earnings per share, and amending UITF Abstract 13 Accounting for ESOP trusts. The FRS was developed not through any dissatisfaction with SSAP 3, but exploiting an opportunity to align the UK with international developments.
Ken Wild, Brian Creighton
openaire +1 more source
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
openaire +1 more source
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.
openaire +1 more source
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
openaire +1 more source