Matches in SemOpenAlex for { <https://semopenalex.org/work/W2105840439> ?p ?o ?g. }
Showing items 1 to 60 of
60
with 100 items per page.
- W2105840439 abstract "Trends indicate that treasury shares or buyback shares are gaining new momentum and intensity and maybe effecting reported earnings per share. This study was undertaken by evaluating the buyback activity of the Standard and Poor’s 500, for the period of 2005-2008 to the Hribar et al (2004 and revised 2006) study of buybacks for their period of 1988-2001. Their study reflected that buybacks were not dominant due to their tri-model of low number of share being repurchased, the high number of companies experiencing a loss and high P/E multiples. This study experienced greater frequency and intensity of buybacks, due to a reversal in the three conditions being a larger number of shares purchased,) lower incident of losses and lower P/E multiples. The findings are that buybacks are more frequent, more intense, and are having an increased accredited effect on EPS. As a solution proposed here is a new EPS model that reports EPS in segments; those from operations and those from buybacks when the effect is $.01 or more. This new EPS model is responsive to the changing financial landscape and is deserving of attention at this time of international accounting assessment." @default.
- W2105840439 created "2016-06-24" @default.
- W2105840439 creator A5007665778 @default.
- W2105840439 date "2012-01-04" @default.
- W2105840439 modified "2023-09-28" @default.
- W2105840439 title "Are Buybacks Increasing EPS" @default.
- W2105840439 cites W2041969502 @default.
- W2105840439 cites W2078338876 @default.
- W2105840439 cites W2160860931 @default.
- W2105840439 cites W3121243906 @default.
- W2105840439 cites W3123826726 @default.
- W2105840439 hasPublicationYear "2012" @default.
- W2105840439 type Work @default.
- W2105840439 sameAs 2105840439 @default.
- W2105840439 citedByCount "0" @default.
- W2105840439 crossrefType "posted-content" @default.
- W2105840439 hasAuthorship W2105840439A5007665778 @default.
- W2105840439 hasConcept C10138342 @default.
- W2105840439 hasConcept C144133560 @default.
- W2105840439 hasConcept C149782125 @default.
- W2105840439 hasConcept C162324750 @default.
- W2105840439 hasConcept C206217203 @default.
- W2105840439 hasConcept C2781426361 @default.
- W2105840439 hasConcept C556758197 @default.
- W2105840439 hasConcept C60718061 @default.
- W2105840439 hasConceptScore W2105840439C10138342 @default.
- W2105840439 hasConceptScore W2105840439C144133560 @default.
- W2105840439 hasConceptScore W2105840439C149782125 @default.
- W2105840439 hasConceptScore W2105840439C162324750 @default.
- W2105840439 hasConceptScore W2105840439C206217203 @default.
- W2105840439 hasConceptScore W2105840439C2781426361 @default.
- W2105840439 hasConceptScore W2105840439C556758197 @default.
- W2105840439 hasConceptScore W2105840439C60718061 @default.
- W2105840439 hasLocation W21058404391 @default.
- W2105840439 hasOpenAccess W2105840439 @default.
- W2105840439 hasPrimaryLocation W21058404391 @default.
- W2105840439 hasRelatedWork W1538393456 @default.
- W2105840439 hasRelatedWork W1594368564 @default.
- W2105840439 hasRelatedWork W1607097763 @default.
- W2105840439 hasRelatedWork W1690597600 @default.
- W2105840439 hasRelatedWork W1798892069 @default.
- W2105840439 hasRelatedWork W1986181268 @default.
- W2105840439 hasRelatedWork W1993193928 @default.
- W2105840439 hasRelatedWork W2079047305 @default.
- W2105840439 hasRelatedWork W2178706871 @default.
- W2105840439 hasRelatedWork W2260745487 @default.
- W2105840439 hasRelatedWork W2268709036 @default.
- W2105840439 hasRelatedWork W2507823783 @default.
- W2105840439 hasRelatedWork W2605361664 @default.
- W2105840439 hasRelatedWork W2739231622 @default.
- W2105840439 hasRelatedWork W2852899507 @default.
- W2105840439 hasRelatedWork W2995441208 @default.
- W2105840439 hasRelatedWork W3120749975 @default.
- W2105840439 hasRelatedWork W3121341575 @default.
- W2105840439 hasRelatedWork W3122715146 @default.
- W2105840439 hasRelatedWork W1558983338 @default.
- W2105840439 isParatext "false" @default.
- W2105840439 isRetracted "false" @default.
- W2105840439 magId "2105840439" @default.
- W2105840439 workType "article" @default.