Earnings per Share: Do We Get Relevant Information?

Abstract

This paper attempts to examine the level of disclosures of information to Earnings per Share (EPS). Research was conducted through detailed analysis of the disclosures of the financial statements of the listed textiles companies of Dhaka Stock Exchange (DSE). We collected and analyzed the annual reports of 29 listed textiles companies of Bangladesh. We used the disclosures checklist to find out the compliance level of disclosures for EPS and find that the absence of relevant information about EPS. This paper provides insight from their reality of EPS disclosures by the textile companies. It will also contribute to the literature of required disclosures compliance of the developing countries like Bangladesh.