Review suggests updating EPS reporting standards for public companies with complex capital structures, emphasizing implications for transparency.
Focuses on the preparation of earnings per share (EPS) disclosures for public companies with complex capital structures. Reflection of the effects of potentially dilutive securities; Deficiency of EPS reporting standards; Discarding the Treasury stock method; Abandoning the three percent materiality standard.
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Hogan et al. (1989) studied this question.
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