Fixing diluted earnings per share: Recognising the dilutive effects of employee stock options
نویسندگان
چکیده
Abstract This paper proposes changes to the calculation of diluted earnings per share (DEPS). The existing IAS 33 approach is flawed as it ignores time value options and treats equity‐settled differently cash‐settled options. We derive an alternative method then compare this with using examples based on a simple firm well small sample ASX companies. Our best describes change in economic current shareholders provides similar result at DEPS level for both cash‐ It superior can easily be extended deal other dilutive instruments.
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ژورنال
عنوان ژورنال: Accounting and finance
سال: 2022
ISSN: ['0810-5391', '1467-629X']
DOI: https://doi.org/10.1111/acfi.12927