EPS As a Measure of Intercompany Performance: Philippine Evidence (Earnings Per Share )
Journal of International Business Research 2011, Jan, 10, 1
-
- 2,99 €
-
- 2,99 €
Publisher Description
INTRODUCTION International Accounting Standards (IAS) 1 states that the objective of financial reporting is to provide information that is useful to a wide range of users. Stice, Stice and Skousen (2007) explain that an investor uses this financial information in making credit and investment decisions. Investors gauge how well a company performs in comparison with other companies. Profitability is one of the basic indicators of the soundness of a business entity. However, it is not enough to know whether net income is increasing or decreasing. Investors are concerned with how income is changing relative to certain factors such as firm size.
More Books by Journal of International Business Research
Cash Flow Ratios: Tools for Financial Analysis.
2009
A Comparison of the International Financial Reporting Standards (IFRS) and Generally Accepted Accounting Principles (GAAP) for Small and Medium-Sized Entities (SMES) and Compliances of Some Asian Countries to IFRS.
2011
Resource-Based View Or Slack Availability of Resources: A Perception Survey of Japanese Automotive & Electronic Companies.
2011
Assessing the Quality of Earnings: A Survey of Financial Statement Users's Perceptions Towards the Reporting Importance of Selected Categories of Information (Survey)
2004
Factors Influencing Faculty Research Productivity: Evidence from AACSB Accredited Schools in the GCC Countries (Gulf Cooperation Council) (Association to Advance Collegiate Schools of Business)
2007
Financial System and Business Activity in Bulgaria, Czech Republic, Hungary, Romania, And Slovakia.
2008