TITLE

Is It Time to Ditch EPS As a Measure of Real Value?

AUTHOR(S)
Dobbs, Richard; Nand, Billy; Rehm, Werner
PUB. DATE
May 2005
SOURCE
Mergers & Acquisitions: The Dealermaker's Journal;May2005, Vol. 40 Issue 5, p24
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article focuses on measuring the value of earnings per share (EPS). The dilutive effect of acquisitions involving the issuing of shares can be corrected by assessing the impact of acquisitions on EPS rather that on total net income. The accounting methodology International Financial Reports Standards imposed on public companies under the European Union requires acquirers to record goodwill as an asset but do not amortize its value over time.
ACCESSION #
19680371

 

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