Research on the calculation and exposure of the earnings per share(EPS)
MU Jin-feng · Liaoning Taxation College Journal · 2002
EPS is very important accounting information according to which the investors analyze a company′s financial status.The present paper,differentiating the simple capital structure from the complex one,with stress on the requirements for the calculation and exposure of the EPS concerning the complex capital structure for the purpose of guiding the current accounding practice.