Results 271 to 280 of about 17,768 (309)

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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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 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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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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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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WHAT ARE EARNINGS PER SHARE?

Financial Review, 1978
Patricia A. Boyer, Charles H. Gibson
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