Dividends Per Share

Dividends per share:

A) increase as the net income increases as long as the number of shares outstanding remains constant.
B) decrease as the number of shares outstanding decrease, all else constant.
C) are inversely related to the earnings per share.
D) are based upon the dividend requirements established by International Accounting Standards.
E) are equal to the amount of net income distributed to shareholders divided by the number of shares
Outstanding.