Dividends paid to common shareholders and divided by common shares outstanding are equals to

The correct answer is B. Dividends per share.

Dividends per

share (DPS) is a measure of the amount of dividends paid out to shareholders per share of common stock. It is calculated by dividing the total dividends paid out by the number of common shares outstanding.

Earnings per share (EPS) is a measure of the profitability of a company, calculated by dividing the company’s net income by the number of common shares outstanding.

Book value per share is a measure of the value of a company’s assets minus its liabilities, divided by the number of common

shares outstanding.

Market value per share is the price of a share of stock on a stock exchange.

Therefore, the correct answer is B. Dividends per share.