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March 18, 2026The Accounting Review

The Effects of Accounting Principles Board Opinion No. 15 on Earnings Per Share: A Simulation Study.

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Authors

GFGeorge M. FrankfurterAgaplesion Markus HospitalBHBenjamin A. HorwitzTechnion – Israel Institute of Technology

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Implication

Simulation study examines APB No. 15's impact on earnings per share, indicating potential implications for capital structure analysis.

Key Points

  • This research aims to analyze the influence of Accounting Principles Board Opinion No. 15 on earnings per share calculations.
  • Conducted a simulation study examining the effects of APB No. 15.
  • Utilized a matrix to input various economic conditions and capital structures.
  • Focused on analyzing the two-thirds rule for convertible securities.
  • Identified that convertible securities' classification affects earnings per share calculations.
  • Found that the relationship between prime interest rates and cash yields influences the evaluation of common stock equivalents.

Cite This Study

Frankfurter et al. (1972) studied this question.

synapsesocial.com/papers/69ba430d4e9516ffd37a3e74https://doi.org/10.2308/tar-4482548
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Also Consider

Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context:

  1. 1The Information Content of Fully Diluted Earnings Per Share.1978 · 1 citations
  2. 2Earnings Per Share: Alternative Interpretations of the Three Percent Provision of APB 15 in Intermediate Accounting Textbooks.1988
  3. 3Response to the FASB Prospectus "Earnings Per Share"1994
  4. 4Convertible Securities and Earnings Per Share: A Competitive Ranking Algorithm.1985
  5. 5Earnings Per Share Reporting: Time for an Overhaul?1989