If Market Value Is Related to Book Value

If market value is related to book value:

A) Returns should not be related to accounting earnings per share, divided by price at the beginning of the accounting period
B) Returns should be related to accounting earnings per share, divided by price at the beginning of the accounting period
C) Returns should be related to accounting earnings per share, multiplied by price at the beginning of the accounting period
D) Returns should be related to accounting earnings per share, divided by price at the end of the accounting period