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4.2 EARNINGS PER SHARE. Firm A reports an increase in earnings per share; Firm B reports a… 1 answer below » 4.2 EARNINGS PER SHARE. Firm A reports an increase in earnings per share; Firm B reports a decrease in earnings per share. Is this unconditionally informative about each firm’s performance? If not, why is earnings per share so commonly discussed in the financial press? Dec 08 2015 04:22 PM