An empirical analysis of an alternative model of Financial Accounting Standard no. 128

Purpose This paper aims to investigate the empirical effects of an inconsistency in the calculation of the diluted earnings per share (EPS) number which originated in Accounting Principles Board Opinion No. 15 (APB 15) and continues in Statement of Financial Accounting Standard No. 128 (SFAS 128), E...

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Veröffentlicht in:	Accounting research journal 2018-11, Vol.31 (4), p.498-508
Hauptverfasser:	McEnroe, John E, Sullivan, Mark
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting policies Accounting Principles Board Opinions Accounting research bulletins Capital structure Dilution Earnings per share Equity Financial accounting standards Net income Preferred stock Treasuries
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