What question did this study set out to answer?

This research examines current value accounting as a valid alternative to traditional EPS dilution metrics.

June 15, 2026

Holding Loss/Gain as an Alternative to EPS Dilution.

DWDonald E. WisemanNorth Carolina Agricultural and Technical State University

Key Points

This research examines current value accounting as a valid alternative to traditional EPS dilution metrics.
Discussed items included in corporate-issued securities options.
Proposed changes to EPS dilution accounting.
Introduced the concept of current value accounting.
Highlighted issues with traditional EPS dilution.

Abstract

Abstract Presents current value accounting as an alternative to the earnings per share (EPS) dilution information. Items included in the corporate-issued securities options; Calls for changes in EPS dilution accounting.

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