1. Although there are complicating factors, earnings per share (EPS) is essentially the net income available to common shareholders divided by the weighted average number of common shares outstanding during the relevant period. As such, it is an accounting measure of performance. SCHROEDER ET AL., supra note 6, at 197. Total shareholder return for a period is the sum of the change in the value of a firm's common shares and per share dividends paid over that period, normally expressed as a percentage of share value at the beginning of the relevant period. It is a market measure of performance;See Walker;INVESTMENTS 45,2002