FAS 128: Did It Make a Difference In Reporting EPS?

Authors

Charles E. Jordan, University of Southern MississippiFollow
Kristi K. McNeely, Grant Thornton LLP, Atlanta, Georgia
Stanley J. Clark, University of Southern MississippiFollow

Document Type

Article

Publication Date

1-1-2002

School

Accountancy

Abstract

The new standard greatly simplified earnings per share (EPS) computations. However, the result was significantly different amounts for only certain items, say the authors. And the new standard may actually bolster EPS in a sluggish economy-for companies using stock option plans.

Publication Title

Journal of Corporate Accounting & Finance

Volume

13

Issue

2

First Page

65

Last Page

72

Recommended Citation

Jordan, C. E., McNeely, K. K., Clark, S. J. (2002). FAS 128: Did It Make a Difference In Reporting EPS?. Journal of Corporate Accounting & Finance, 13(2), 65-72.
Available at: https://aquila.usm.edu/fac_pubs/21309