Grey, Colette; Stathopoulos, Konstantinos; Walker, Martin - In: International Review of Financial Analysis 29 (2013) C, pp. 227-236
This paper investigates the motives for disclosing an alternative earnings per share (EPS) figure. In particular, we extend prior findings for the UK (Choi, Lin, Walker & Young, 2007) by highlighting the role of managerial contracting in the alternative EPS disclosure choice. We examine a...