Results 261 to 270 of about 6,341,850 (298)

Earnings per share should be simplified

Journal of Corporate Accounting & Finance, 1994
AbstractAlthough earnings per share is the most widely used financial statistic, procedures for computing it remain complex, arbitrary, and inconsistent. The authors say we need a fresh look at the issue, and explore current change proposals by the ISASC and the FASB.
Paul Pacter, Kimberley Ryan Petrone
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IAS 33 – Earnings per Share

2011
Eine wichtige Kennzahl der Bilanzanalyse ist das Ergebnis je Aktie (Earnings per Share, EPS). Es handelt sich hierbei um eine Rentabilitatskennzahl, die ublicherweise in zwei Varianten ermittelt wird, dem unverwasserten und dem verwasserten Ergebnis je Aktie (Basic EPS, Diluted EPS).
Michael Buschhüter, Andreas Striegel
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ON THE PREDICTABILITY OF GROWTH IN EARNINGS PER SHARE

Journal of Business Finance & Accounting, 1983
Arguments are given to support the hypothesis that corporate earnings per share are predictable by simple forecasting models. If income numbers have predictable properties, growth is predictable and theories of corporate valuation become more credible. Notions that EPS growth are completely unpredictable are disputed.
Brandon, Charles, Jarrett, Jeffrey, Khumuwala, Saleha   +2 more
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Share Prices and Alternative Measures of Earnings Per Share.

Accounting Horizons, 1998
Abstract Discusses the effect of the Financial Accounting Standards Board's (FASB) SFAS No. 128, Earnings Per Share ruling on the way publicly held companies present earnings per share. Replacement of primary earnings per share with basic earnings per share; Evaluation of relationship between earnings and stock prices.
Steven Balsam, Roland Lipka
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A Comparison of Earnings Per Share and Dividends Per Share as Explanatory Variables for Share Price

Studies in Economics and Econometrics, 2000
Ekonomiese En Bestuurswetenskappe ; Ondernemingsbestuur ; Please help us populate SUNScholar with the post print version of this article.
Auret CJ, De Villiers JU
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Anomalies In Calculating Earnings Per Share.

Accounting Horizons, 1988
Abstract This article discusses the anomalies in calculating earnings per share. The proximity of earnings per share to dividends per share on the highlights page of the annual report. The effect of increases and decrease in outstanding shares on earnings per share.
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Earnings Per Share Don’t Count

Financial Analysts Journal, 1974
(1974). Earnings Per Share Don’t Count. Financial Analysts Journal: Vol. 30, No. 4, pp. 39-43, 67-75.
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Capital Structure and Earnings Per Share

2003
To this point in this book we have assumed that the capital structure decision was made based on the joint interests of management and the stockholders, and that a primary consideration was the effect of debt issuance on the value of the firm. Thus we have made use of two value formulations: $$ {V_L} = {V_u} + {t_c}B $$ without investor taxes ...
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Price Earnings Ratios, Earnings-Per-Share, and Financial Management

Financial Management, 1973
Dr. Pringle received his PhD degree from Stanford University and presently is Associate Professor of Finance at the University of North Carolina at Chapel Hill. He was a vice president of the North Carolina National Bank for several years prior to assuming his present position and earlier was with the Cost Analysis Department of the RAND Corporation ...
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Share Repurchase and Earnings Per Share Buyback Parity

2001
Management should not make decisions based solely on the effect on earnings per share (EPS) but the reality is that the effect of a decision on EPS does influence choices that businesses make. Will share repurchase increase the firm’s earnings per share? Share repurchase will always increase EPS compared to an equal dollar amount of cash dividend.
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