Electronic Resource
Oxford, UK
:
Blackwell Publishing Ltd
Abacus
20 (1984), S. 0
ISSN:
1467-6281
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
The American, British and Canadian professional accounting bodies have prescribed methods for calculating earnings per share which are materially different. The aim of this paper is to determine which of the three methods is most compatible with finance theory with particular reference to the effects of dilution. Only the Canadian method can be shown to be theoreticaly sound.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/j.1467-6281.1984.tb00188.x
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