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Scott and Wier (2000) also report that the correlation between earnings changes and returns is higher when they make no dilutive adjustment to earnings.
They use a relatively small sample (1,787 firm-years) over a short and recent time period, which gives them the detailed data to estimate Black-Scholes option values, and demonstrate that the market views these additional shares as dilutive.
An entity with discontinued operations, an extraordinary item, or the cumulative effect of an accounting change in a period should use income from continuing operations (adjusted for preferred dividends) as the "control number" in determining whether those potential common shares are dilutive or anti-dilutive.
Although including those potential common shares in the other diluted per-share computations may be dilutive to their comparable basic per-share amounts, no potential common shares should be included in the computation of any diluted per-share amount when a loss from continuing operation s exists, even if the entity reports net income.
They are considered dilutive if the exercise price is below the market price for a period of three consecutive months, ending on the financial statement date.
15 prescribes several rules and procedures for incorporating dilutive securities in EPS calculations:
The capital structure of a company with potentially dilutive convertible securities, stock options, warrants or other rights.
The intent of the repurchase program is to approximately offset the otherwise dilutive effect of stock option grants.
The transaction will be dilutive to GAAP earnings through 2009 and is expected to close during third-quarter 2006 or fourth-quarter 2006.
As a result of step-ups, anticipated asset values and stocks, and one-off costs associated with the integration, the transaction is expected to be dilutive on a reporting basis for the first two years.
These sales are expected to be dilutive to HRPT's net income, by less than $0.