What question did this study set out to answer?

This article addresses how to accurately compute earnings per share for corporations.

The Computation of Earnings Per Share.

View Full Paper

Ask AI

Bookmark

Authors

This article outlines methods to compute earnings per share, indicating the need for clarity in financial disclosures.

This article addresses how to accurately compute earnings per share for corporations.
Reviews guidelines from the Accounting Principles Board.
Includes adjustments for convertible stock and stock options.
Emphasizes importance of including contingent shares in calculations.
Highlights the necessity of disclosing earnings per share accurately.
Stresses that market conditions should not excuse omissions in disclosure.

Bierman et al. (1968) studied this question.

View Full Paper

Ask AI

Bookmark