Convertible Securities and Earnings Per Share: A Competitive Ranking Algorithm.
介绍了一种计算含可转换证券时每股收益的改进快捷方法，相比常用方法可减少计算量。
Abstract ABSTRACT: This note explains a modified shortcut approach for computing earnings per share when convertible securities are present. In many cases, it can decrease the number of calculations involved when compared to a widely used shortcut procedure.