CALCULATING THE EFFECT OF EMPLOYEE STOCK OPTIONS ON DILUTED EPS [PDF]
This paper focuses on how to calculate diluted earnings per share (DEPS) when a firm has outstanding employee stock options (ESOs). Three possible methods are described and compared.
van Zyl, Warrick Boyd
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Review on financial risk procedures for assessing companies regard to young customers [PDF]
Financial risk procedures are used by financial analysts for their researches. In this paper we present a sum-up of manager’s tools for assessing the liquidity and activity ratios of its company and a series of financial risk procedures.
Luiza Denisa TRUICA +2 more
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Corporate responsibility reporting in the UK and Japan [PDF]
, 2012 There is an increasing concern for the environment and society in today’s world. Stakeholders call for corporations to take responsibility for the impact that their organisational activities have on the environment and society by publicly disclosing such
Bowerman, Suzanne, de Villiers, Charl
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Do takeovers create value? A residual income approach on UK data [PDF]
This paper develops and empirically tests a new methodology for evaluating the financial performance of takeovers. The existing accounting and event study methodologies do not adequately address the key issue of whether takeovers are a positive net ...
Andy Cosh +3 more
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A valuation model for firms with stochastic earnings [PDF]
In this paper, a model is set up for valuing a firm with stochastic earnings. It is assumed that the earnings of the considered firm follow a time-varying mean reverting stochastic process.
Steven Li
core
Corporate culture and shareholder value in banking industry [PDF]
This paper analyses the casual relationship between corporate culture and shareholder value using a sample of large banks in the French, German, Italian and U.K. banking systems over the 2000 to 2003 period. Firstly, we measure shareholder value using an
Carretta, Alessandro +3 more
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The Value Relevance of Dirty Surplus Accounting Flows in the Netherlands [PDF]
Recently the Dutch financial reporting standard setters have taken steps to make dirty surplus accounting flows more visible to parties outside firms, either by eliminating their possibility or by requiring comprehensive income type statements.
Buijink, W.F.J. +2 more
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Genome-Scale CRISPR Screening Reveals Host Factors Required for Ribosome Formation and Viral Replication. [PDF]
mBio, 2023 Ohlson MB +8 more
europepmc +1 more source
Interferon inhibits a model RNA virus via a limited set of inducible effector genes. [PDF]
EMBO Rep, 2023 McDougal MB +5 more
europepmc +1 more source
VALUATION EFFECTS OF ACCOUNTING INFORMATION AVAILABILITY [PDF]
In this paper, we extend comparative value relevance research by examining patterns in the value relevance of accounting numbers as a function of the month in which market values are observed.
Grzegorz Szafrański +1 more
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