Dilutive Securities and Earnings Per Share

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Jan 2018 English Publisher:Elsevier BVJournal:SSRN Electronic Journal (eissn: 1556-5068,

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Authors: Angel Pramitta Yulianda; Stevani Thio; Marselinus Asri;

doi: 10.2139/ssrn.3210219

Dilutive Securities and Earnings Per Share

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Abstract

The purpose of this article is to discuss the proper accounting for stock-based compensation. In addition, issues related to other types of financial instruments, such as convertible securities, warrants, and contingent shares, including their effects on reporting earnings per share.

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Universitas Atma Jaya Makassar
Indonesia

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