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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Bibliographische Detailangaben

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
Online-Zugang:	Volltext
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