Download ~ EPS As a Measure of Intercompany Performance: Philippine Evidence (Earnings Per Share ) # by Journal of International Business Research ~ Book PDF Kindle ePub Free
eBook details
- Title: EPS As a Measure of Intercompany Performance: Philippine Evidence (Earnings Per Share )
- Author : Journal of International Business Research
- Release Date : January 01, 2011
- Genre: Economics,Books,Business & Personal Finance,
- Pages : * pages
- Size : 210 KB
Description
INTRODUCTION International Accounting Standards (IAS) 1 states that the objective of financial reporting is to provide information that is useful to a wide range of users. Stice, Stice and Skousen (2007) explain that an investor uses this financial information in making credit and investment decisions. Investors gauge how well a company performs in comparison with other companies. Profitability is one of the basic indicators of the soundness of a business entity. However, it is not enough to know whether net income is increasing or decreasing. Investors are concerned with how income is changing relative to certain factors such as firm size.
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