Many commentators believe that the trend of earnings per share (EPS) is a more reliable indicator of underlying performance than the trend of the net profit for the year. Which of the following statements supports this view? a. The comparative EPS is restated where a change in accounting policy affects the previous year's profits. b. EPS takes into account the additional resources made available to earn profit when new shares are issued for cash, whereas net profit does not. c. The disclosure of a diluted EPS figure is a forecast of the future trend of profit. d. Net profit can be manipulated by the choice of accounting policies but EPS cannot be manipulated in this way.