The Legal Implications Of The Economic Realities Of Artificially Manipulating A Decrease/Increase Of Earnings Per Share - If Any

Although probably oversimplified, calculating "earnings per share" or the "earnings-per-share ratio" entails the activity of dividing the net profit of a company by the number of its issued shares. The economic reality is that companies may use innovation and creativity to lawful...

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Bibliographic Details
Main Authors: Cornelius G Kilian, Elizabeth Snyman-Van Deventer
Format: Article
Language:Afrikaans
Published: North-West University 2014-12-01
Series:Potchefstroom Electronic Law Journal
Subjects:
Online Access:http://www.nwu.ac.za/sites/www.nwu.ac.za/files/files/p-per/issuepages/2014volume17no6/2014%2817%296Killian%26SnymanvanDeventer.pdf