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Earnings per share versus cash flow per share as predictor of dividends per share

open access: yesManagerial Finance, 2011
PurposeThe 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
exaly   +3 more sources

Earnings Per Share

open access: yes, 2011
"Bloomberg Tax Accounting Portfolio 5137-3rd, Earnings Per Share (Accounting Policy and Practice Series), discusses the calculation, presentation and disclosure requirements of Earnings Per Share under U.S. GAAP.
McEwen, Ruth Ann,
openaire   +2 more sources

Earnings per share

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

The Computation of Earnings Per Share.

The Accounting Review, 1968
Abstract 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

Earnings per share

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

Earnings per share

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

Whisper Forecasts of Quarterly Earnings per Share

SSRN Electronic Journal, 1998
Abstract 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

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