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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
... Principles Board Opinion No. 15 (APB 15) and continues in both the US Statement of Financial Accounting Standard No. 128 (SFAS 128), EPS and International Accounting Standard 33 (IAS 33) EPS. Our analysis of the treatment of dilutive warrants and options versus other dilutive convertible securities extends...
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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
... Accounting Standard No. 128 (SFAS 128), EPS. The discrepancy involves the treatment of dilutive warrants and options versus other dilutive convertible securities and is explained in the section of this paper where the authors describe the proposed alternative EPS model. In a sample of 55 publicly traded...
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