What question did this study set out to answer?

This article aims to highlight recent changes in the presentation and calculation of earnings per share (EPS) in accounting.

Recent Development in the Presentation of Earnings Per Share.

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Article discusses evolving requirements for earnings per share reporting, indicating the need for updated educational materials.

This article aims to highlight recent changes in the presentation and calculation of earnings per share (EPS) in accounting.
Analyzed historical practices in EPS reporting
Provided examples for classroom use
Reviewed significant accounting opinions related to EPS
EPS is now required on the face of the income statement, compared to previous supplemental practices.
The 1966 APB Opinion Number 9 recommended EPS presentation, later made a requirement by Opinion Number 15 in 1969.
This evolution highlights the ongoing changes in accounting standards and practices.

Harwell et al. (1974) studied this question.

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