The legal implications of the economic realities of artificially manipulating a decrease/increase of earnings per share - if any

Kilian, Cornelius G; Deventer, Elizabeth Snyman van

doi:10.4314/pelj.v17i6.11

PER

2014

DOI: 10.4314/pelj.v17i6.11

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The legal implications of the economic realities of artificially manipulating a decrease/increase of earnings per share - if any

Cornelius G Kilian

Elizabeth Snyman van Deventer

Abstract: 1954 1 All ER 749 (CA), the court remarked that there is no accountancy principle that fixes or limits the calculation of the value of shares. Also see Donaldson Investments v Anglo-Transvaal Collieries 1979 3 SA 713 (W) 731H-732B.

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The legal implications of the economic realities of artificially manipulating a decrease/increase of earnings per share - if any

Abstract: 1954 1 All ER 749 (CA), the court remarked that there is no accountancy principle that fixes or limits the calculation of the value of shares. Also see Donaldson Investments v Anglo-Transvaal Collieries 1979 3 SA 713 (W) 731H-732B.

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References 1 publication

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