The dividend theory that argues a firm should focus on its retained earnings decision is referred to as the: O A. Information content theory. B. Constant payout theory. C. Dividend reinvestment plan theory. D. Residual theory of dividends. A company in the rapid growth" of its life cycle typically pays no dividends because: O A. It cannot provide high capital gains to its shareholders. O B. It needs the cash to finance its growth. O C. It is a cash cow. O D. Management is using the money for its own perquisites