Fernandez, Francisco Sousa; Arana, María Mercedes Carro - In: Global Journal of Business Research 5 (2011) 4, pp. 69-81
This paper examines how EPS differs when calculated using two different measures of income: net income and comprehensive income. To examine how the measures differ in practice Spanish companies listed on the IBEX-35, during the period 2004-2008 are examined. This period covers a time of serious...