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

BENZION BARLEV*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

1 Scopus citations

Abstract

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.

Original languageEnglish
Pages (from-to)1-15
Number of pages15
JournalAbacus
Volume20
Issue number1
DOIs
StatePublished - Jun 1984

Keywords

  • Corporate finance
  • Earnings per share

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