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UK GAAP pp 1321-1375 | Cite as

Earnings per share

  • Mike Davies
  • Ron Paterson
  • Allister Wilson

Abstract

Earnings per share (EPS) is one of the most widely quoted statistics in financial analysis. It came into great prominence in the US during the late 1950s and early 1960s due to the widespread use of the price earnings ratio (PE) as a yardstick for investment decisions. By the late 1960s, its popularity had switched across the Atlantic and for the purposes of consistency and comparability, it became important that an agreed method of computed EPS was established.

Keywords

Share Capital Equity Share Loss Account Preference Share Exposure Draft 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

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Copyright information

© Ernst & Young 1997

Authors and Affiliations

  • Mike Davies
  • Ron Paterson
  • Allister Wilson

There are no affiliations available

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