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2001•Journal of Corporate Accounting & FinanceRequires access

Earnings per Share: A Review of the New Accounting Standard

Nathan S. Slavin, Joo-Suk Yun

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Abstract

Abstract For the past three years, corporations have been reporting earnings per share under the new accounting rule, SFAS 128. What are the differences between the new and the old standard? And which industries are most affected by the potential dilution of earnings for a firm? © 2001 John Wiley & Sons, Inc.

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What this paper is about

Abstract For the past three years, corporations have been reporting earnings per share under the new accounting rule, SFAS 128. What are the differences between the new and the old standard? And which industries are most affected by the potential dilution of earnings for a firm? © 2001 John Wiley & Sons, Inc.

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Available abstract

Abstract For the past three years, corporations have been reporting earnings per share under the new accounting rule, SFAS 128. What are the differences between the new and the old standard? And which industries are most affected by the potential dilution of earnings for a firm? © 2001 John Wiley & Sons, Inc.

Key concepts: Accounting, Earnings, Earnings response coefficient, Business, Earnings per share, Economics

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