第三个答案发行员工股份奖励

问题如下：

Question All else being equal, forecasting an increase in which of the following will most likely increase forecasted EPS for a company?

选项：

A.Share repurchases

B.Secondary stock issuances

C.Equity-based compensation of employees

解释：

1. Correct because share repurchases decrease the number of shares outstanding. A decrease in the number of shares outstanding will raise the EPS all things being equal.

2. Incorrect because a secondary stock issuance increases the number of shares outstanding. An increase in the number of shares outstanding will decrease the EPS all things being equal.

3. Incorrect because an increase in equity-based compensation increases the number of shares outstanding. An increase in the number of shares outstanding will decrease the EPS all things being equal.

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