haku: @author Scott, T. W. / yhteensä: 2
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| Tekijä: | Huson, M. R. Scott, T. W. Wier, H. A. |
| Otsikko: | Earnings dilution and the explanatory power of earnings for returns |
| Lehti: | Accounting Review
2001 : OCT, VOL. 76:4, p. 589-612 |
| Asiasana: | Stock options Stock returns Earnings |
| Kieli: | eng |
| Tiivistelmä: | The authors model the effect of expected dilution on the earnings/return relation. Expected dilution effectively reduces the performance of an earnings innovation. Empirical evidence supports the hypothesis that dilutive securities attenuate the relation between earnings and returns. |
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