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Which THREE of the following will adversely affect the reported earnings per share of a profit—seeking company for an accounting period？
A.A larger than expected tax liability for the period.
B.Interest payable to creditors is higher than expected.
C.A larger than usual dividend declared for ordinary shareholders
D.The company issues some 7% preference shares at the beginning of the accounting period.
E.The reversal of a provision made in the previous accounting period
