Theory, Pragmatism and Conservatism in Reflecting the Effects of Warrants on Diluted EPS

Theory, Pragmatism and Conservatism in Reflecting the Effects of Warrants on Diluted EPS

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 effect...

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Veröffentlicht in:Abacus (Sydney) 1984-06, Vol.20 (1), p.1-15
1. Verfasser: BARLEV, BENZION
Format: Artikel
Sprache:eng
Schlagworte:
Accounting policies
Corporate finance
Dilution
Earnings per share
Statistical methods
Warrants
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Beschreibung
Zusammenfassung: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.
ISSN:0001-3072
1467-6281
DOI:10.1111/j.1467-6281.1984.tb00188.x