What Is a Reason Why Supporters of SVA Believe That

Multiple Choice

What is a reason why supporters of SVA believe that EPS is not a valid measure of shareholder value?

A) EPS does not include consideration of the interest earnings of lenders.
B) EPS includes estimated future profits that are, as yet, unearned.
C) EPS is based on market values rather than the more conservative book values.
D) EPS does not consider the future value of the shares.
E) EPS relies on share price rather than solely on quantifiable internal measures.