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Keywords: Cash flow per share
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Journal Articles
Journal:
Meditari Accountancy Research
Meditari Accountancy Research (2007) 15 (1): 91–113.
Published: 01 April 2007
... disclosed HEPS together with the required reconciliation. However, half of the companies contravened the headline earnings definition. As a result, approximately one third of all selected companies overstated their HEPS. © Emerald Group Publishing Limited 2007 Cash flow per share Diluted...
