稀释每股收益

基本和稀释每股收益信息含量的实证研究

Empirical Research on Information Content of Basic and Diluted Earnings Per Share

它的计算与披露包括基本每股收益和稀释每股收益。

Its calculation and disclosure includes the basic earning per share and the diluted earning per share .

基本每股收益和稀释每股收益应当在中期利润表中单独列示。

The basic earnings per share and the diluted earnings per share shall be separately presented in the interim profit statement .

但1.23美元的稀释每股收益仍然远远高于分析师所预估的0.81美元。

But earnings per diluted share of $ 1.23 were still significantly higher than analysts ' estimates of $ 0.81 a share .

稀释每股收益具有基本每股收益之外的信息增量，稀释每股收益能够为报表使用者提供更为有用的信息。

Diluted earnings per share have basic earnings per share information outside of the increment ; it also can provide more useful information for the report user .

公司在计算稀释每股收益时，应考虑所有稀释性潜在普通股的影响，直至稀释每股收益达到最小。

While computing the diluted earnings per share , the company must take into account the influence of all the diluted potential common shares till the diluted earnings per share is minimized .

经理人股票期权会稀释企业每股收益，而稀释程度和股价成正比；

EPS of firm will be diluted with the use of ESOs and the degree of dilution has a positive correlation with stock price ;

本公司不存在稀释性潜在普通股，稀释每股收益等于基本每股收益。

There are no potential dilutive ordinary shares , and the diluted earnings per share are equal to the basic earnings .

本文提出，存在潜在稀释性普通股的情况下，公司应披露未经任何稀释的基本每股收益和考虑稀释性潜在普通股的稀释效应后的稀释每股收益。

In this article , the author points out : if the company has latent ordinary share , the company should disclose the Basic EPS and Diluted EPS that consider all of latent ordinary share s.