Results 261 to 270 of about 397,518 (302)

On The Predictability of Corporate Earnings Per Share Behavior

The Journal of Finance, 1980
RECENT 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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Earnings per share

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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Dilutive Securities and Earnings Per Share

SSRN Electronic Journal, 2018
The 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, Stevani Thio, Marselinus Asri   +2 more
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Earnings per share

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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A Comparison of Measures of Earnings Per Share

The European Journal of Finance, 2007
Abstract 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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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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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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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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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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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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