| 浅议每股收益的信息含量 |
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| 引用本文： | 王昌锐. 浅议每股收益的信息含量[J]. 襄樊职业技术学院学报, 2004, 3(6): 44-46 |
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| 作者姓名： | 王昌锐 |
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| 作者单位： | 长江大学,管理学院,湖北,荆州,434023 |
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| 摘 要： | 每股收益是证券市场中最为常见的财务指标之一，许多会计报表的使用者经常依赖其作出投资决策，因为他们认为透过该数据能够评价管理当局过去的业绩，同时可以预测公司未来的收益。但过分依赖于公开的每股收益会导致许多失误，每股收益并不具有如此丰富的信息含量。
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| 关 键 词： | 每股收益 基本每股收益 稀释每股收益 信息含量 局限性 |
| 文章编号： | 1671-914X(2004)06-0044-03 |
| 修稿时间： | 2004-05-20 |
On the Information Content of Earnings Per Share |
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| WANG Chang-rui. On the Information Content of Earnings Per Share[J]. Journal of Xiangfan Vocational and Technical College, 2004, 3(6): 44-46 |
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| Authors: | WANG Chang-rui |
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| Abstract: | Earnings per share (EPS) is one of the most common financial indexes during the securities marketplace. Many financial statement users often make decisions for their investments depending on the company's EPS because they think they can evaluate the operating perform in the past and forecast the operating perform in the future by EPS. But, the users of EPS will make the wrong decisions if they only depend on EPS because EPS can't supply the adequate information for them to make decisions. |
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| Keywords: | earnings per share basic earnings per share dilute earnings per share information content limitation |
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