Anomalies In Calculating Earnings Per Share.
讨论了计算每股收益时出现的异常现象，包括每股收益与每股股利的接近程度、流通股变动对每股收益的影响，以及提升公司盈利能力和股东收益的因素。
Abstract This article discusses the anomalies in calculating earnings per share. The proximity of earnings per share to dividends per share on the highlights page of the annual report. The effect of increases and decrease in outstanding shares on earnings per share. Factor that promotes the profitability of the corporation and its stockholders leading to the higher earnings per share.