Evidence on the Usefulness of Alternative Earnings per Share Measures
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|Authors:||Jennings, Ross ; LeClere, Marc J. ; Thompson II, Robert B.|
Financial analysts' journal : FAJ. - Charlottesville, Va : CFA Institute, ISSN 0015-198X, ZDB-ID 2194090. - Vol. 53.1997, 6, p. 24-33
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ACCOUNTING PRINCIPLES AND PRACTICES - Goodwill Amortization and the Usefulness of Earnings - New accounting rules that eliminate goodwill amortization are likely to improve earnings as an indicator of share value.
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