One of the Effects of a Merger That Can Easily

One of the effects of a merger that can easily mislead investors into overvaluing a firm is the:

A) Appearance of earnings per share growth when no such growth exists.
B) Change in the number of shares outstanding in an all cash merger.
C) Increase in total assets as a result of goodwill recognition under the pooling of interest accounting system.
D) Change in the total value of a firm under the pooling of interest accounting system.
E) Increase in cash flows due to the additional leverage required to fund the acquisition.