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Journal Articles

An empirical analysis of an application of an alternative measurement model on international accounting standard 33, earnings per share

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John E. McEnroe, Mary Mindak
Journal: Accounting Research Journal
Accounting Research Journal (2020) 33 (2): 381–390.
https://doi.org/10.1108/ARJ-01-2019-0002
Published: 06 February 2020
...John E. McEnroe; Mary Mindak Purpose The purpose of this paper is to investigate the empirical effects of modifying the calculation of the diluted earnings per share (EPS) number in an international compared to the US accounting setting. The diluted EPS calculation originated in the US Accounting...
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Journal Articles

An empirical analysis of an alternative model of Financial Accounting Standard no. 128: Earnings per share

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John E. McEnroe, Mark Sullivan
Journal: Accounting Research Journal
Accounting Research Journal (2018) 31 (4): 498–508.
https://doi.org/10.1108/ARJ-12-2016-0162
Published: 05 November 2018
...John E. McEnroe; Mark Sullivan Purpose This paper aims to investigate the empirical effects of an inconsistency in the calculation of the diluted earnings per share (EPS) number which originated in Accounting Principles Board Opinion No. 15 (APB 15) and continues in Statement of Financial...
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