Which of the following statement is correct regarding dividends?

A) A stock split always increases the firms number of shares outstanding.

B) All else equal, the market value of a stock will tend to decrease by roughly the aftertax value of the dividend on the record date.

C) By paying the same dollar amount of dividend per share each quarter, the firm will always have the same dividend yield each quarter.

D) For a 3:2 stock split, the stock dividend is 50%.

E) In a perfect capital market, the cum-dividend price should be equal to the ex-dividend price.