Results 261 to 270 of about 17,768 (309)
Some of the next articles are maybe not open access.
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
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 ...
openaire +1 more source
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.
openaire +1 more source
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.
openaire +1 more source
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
openaire +1 more source