This week's materials cover the stockholders' equity section of the balance sheet. The focus is on equity transactions other than those that flow from the income statement into retained earnings. So, discretion over revenue and expense recognition actually does not factor heavily in this week's materials. The equity transactions covered include stock issuances, stock repurchases, and dividend distributions (cash and stock). In analyzing the balance sheet, our goal is to better understand how companies account for different line items as well as the transactions they reflect.

Consider the significance of the earnings per share (EPS) measure to capital markets participants. Do you feel that decision makers generally acknowledge the inherent limitations of the EPS measure?

Relatedly, stock repurchases have recently been in the news again. There are many reasons for businesses to repurchase their own stock from investors. Consider how those reasons may line up with the current trend.

NOTE: write atleast 150 word regarding this.