Which of the following does NOT indicate the reason why the stock price of a firm represents shareholder value better than earnings per share $($EPS$)?$

A$.$

The stock price is a forward$-$looking measure in a sense that it incorporates information about future profitability of the firm

B$.$

If the CEO$$s financial compensations are tied to EPS instead of the stock price, no dividend will be paid out, in which case some shareholders will be unhappy

C$.$

EPS incorporates information about the riskiness of the future projects the firm is going to take