(Chapter 14) Three CEOs receive preliminary 2022Q4 quarterly financial statements from their CFOs. Each CEO can take advantage of an accounting loophole. If the CEO uses the accounting loophole, their EPS for 2022Q4 will increase by $0.10 and their future EPS for 2023Q1 will decrease by $0.10. Below is a chart showing the historical quarterly earnings for the 3 firms. Which CEO is the most likely to take advantage of the accounting loophole and why?

CEO 2021Q4 EPS 2022Q1 EPS 2022Q2 EPS 2022Q3 EPS 2022Q4 EPS

Larry $0.68 $0.75 $0.40 $0.23 $0.98

Curly $0.32 $0.26 $0.27 $0.46 $0.42

Moe $0.34 $0.26 $0.13 $0.25 $0.31