Steven Balsam, Roland Lipka
Abstract
Abstract Discusses the effect of the Financial Accounting Standards Board's (FASB) SFAS No. 128, Earnings Per Share ruling on the way publicly held companies present earnings per share. Replacement of primary earnings per share with basic earnings per share; Evaluation of relationship between earnings and stock prices.
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Abstract Discusses the effect of the Financial Accounting Standards Board's (FASB) SFAS No. 128, Earnings Per Share ruling on the way publicly held companies present earnings per share. Replacement of primary earnings per share with basic earnings per share; Evaluation of relationship between earnings and stock prices.
Key concepts: Earnings per share, Price–earnings ratio, Earnings, Earnings response coefficient, Earnings yield, Share price, Market share, Accounting