(CMA Adapted, Jun 96 #18) the Book Value Per Share

question 193

Multiple Choice

(CMA adapted, Jun 96 #18) The book value per share calculation of a corporation is usually significantly different from the market value of the stock's selling price due to the

• A)use of accrual accounting in preparing financial statements.
• B)use of the matching principle in preparing financial statements.
• C)omission of the number of preferred shares outstanding at year end in the calculation.
• D)use of historical costs in preparing financial statements.
• E)none of the above.

---

Definitions:

Self-Conscious Emotions

Emotions that involve a reflection on the self, such as shame, guilt, pride, and embarrassment.

Inhibited Temperament

A personality trait often seen in children who are characteristically shy, fearful, and cautious in new situations or with unfamiliar people.

Biological Influences

Factors deriving from genetics and physiological processes that affect an individual's behavior, development, and health.

Jerome Kagan

A renowned psychologist known for his contributions to child development, particularly his research on temperament in infants.