GAAP requires that earnings per share be disclosed on the face of the income statement and is the last thing that the users see as it is located on the bottom below net income It is also used as a financial ratio to help determine the performance of the company. Respond to all of the following prompts 

Many analysts deem earnings per share as the most important item on the income statement In addition the average shareholder feels that they are entitled to the earnings per share for the shares they hold. Do you agree with the average investors and what could be some of the economic issues associated with a company paying the earnings per share to the shareholders?