Convertible Securities and Earnings Per Share: A Competitive Ranking Algorithm.

Bob Kilpatrick; Karl Putnam; Harold Schneider

doi:10.2308/tar-4506821

Convertible Securities and Earnings Per Share: A Competitive Ranking Algorithm.

Bob Kilpatrick¹; Karl Putnam¹; Harold Schneider²

¹ Assistant Professors of Accounting, Texas A&M University. 1 · ² Visiting Assistant Professor of Accounting, University of Texas, Arlington. 2

The Accounting Review 1985

Abstract ABSTRACT: This note explains a modified shortcut approach for computing earnings per share when convertible securities are present. In many cases, it can decrease the number of calculations involved when compared to a widely used shortcut procedure.

DOI: 10.2308/tar-4506821
Volume: 60 (3)
Pages: 526-530
Language: en
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