An Empirical Investigation of the Usefulness of Earnings per Share Disclosures

An Empirical Investigation of the Usefulness of Earnings per Share Disclosures

This study reports on an empirical investigation involving large numbers of firms disclosing primary and fully diluted earnings per share over a 10-year period. The potential usefulness of dual earnings per share disclosures to decision makers is evaluated. Results indicate that primary and fully di...

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Veröffentlicht in:Journal of accounting, auditing & finance auditing & finance, 1994-04, Vol.9 (2), p.249-260
Hauptverfasser: DeBerg, Curtis L., Murdoch, Brock
Format: Artikel
Sprache:eng
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Zusammenfassung:This study reports on an empirical investigation involving large numbers of firms disclosing primary and fully diluted earnings per share over a 10-year period. The potential usefulness of dual earnings per share disclosures to decision makers is evaluated. Results indicate that primary and fully diluted earnings per share contain essentially the same information and that reporting both amounts is superfluous.
ISSN:0148-558X
2160-4061
DOI:10.1177/0148558X9400900207