What question did this study set out to answer?

To analyze the effects of convertible debt on earnings per share in light of new accounting standards.

Convertible Debt and Earnings per Share: Pragmatism vs. Good Theory.

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This article examines the implications of convertible debt on earnings per share calculations, suggesting a shift in accounting practices.

To analyze the effects of convertible debt on earnings per share in light of new accounting standards.
Review of Accounting Principles Board's Opinion No. 15
Clarification of earnings per share calculation methods
Discussion on the classification of dilutive securities
Recommends dual presentation of earnings per share in financial statements
Highlights convertible debt as a key factor influencing earnings calculations
Identifies challenges in accounting for various dilutive instruments

Frank et al. (1970) studied this question.

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This article examines the implications of convertible debt on earnings per share calculations, suggesting a shift in accounting practices.