Background Note | HBS Case Collection | 2012 (Revised from original 1999 version)
by David F. Hawkins
Discusses accounting rules for earnings per share measurement. The U.S. approach is described in detail and non-U.S. practices are briefly covered. A rewritten version of an earlier note.
Keywords: Business Earnings; Stock Shares; Profit; Governing Rules, Regulations, and Reforms; Measurement and Metrics; United States;
Citation:
Hawkins, David F. "Earnings Per Share." Harvard Business School Background Note 100-015, April 2012. (Revised from original December 1999 version.)
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Case | HBS Case Collection | 2013
Hubei Lantian (A)
David F. Hawkins, Michael Shih-ta Chen and Nancy Hua Dai
Supplement | HBS Case Collection | 2013
Hubei Lantian (B)
David F. Hawkins, Michael Shih-Ta Chen and Nancy Hua Dai
Case | HBS Case Collection | 2013 (Revised from original 2012 version)
Société Internationale de Plantations et de Finance (SIPEF)
David Hawkins
Keywords: Financial Accounting; International Financial Reporting Standards; International Accounting Standards; Biological asset accounting; fair value accounting; IAS41; Historical cost; Equity Valuation; Financial ratios; Plant-Based Agribusiness; International Accounting; Valuation; Financial Reporting; Fair Value Accounting; Equity; Agriculture and Agribusiness Industry;