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每股收益无差别点法
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每股收益无差别点法
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每股收益无差别点法
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EPS indifference point approach
每股收益无差别点法
以息税前利润(Earnings Before Interests and Tax,EBIT)为基础计算每股收益(Earnings Per Share,EPS),通过每股收益无差别点划分不同盈利能力水平下的最优筹资方案,进行资本结构决策的方法。又称息税前利润-每股收益无差别点分析法。
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