Connecting Operating Activities, Financing Activities, and Value Billboards–R–Us and Outdoor SignCorp have the following selected information available.

2005

2004

2003

2002

Billboards–R–Us:

Total assets

$12,431

$11,665

$10,862

$9,989

Stockholders’ equity

3,939

3,326

3,551

3,382

Net income (millions)

804

199

704

761

Diluted earnings per share

1.62

0.37

1.4

1.54

Market value per share

28.5

20.63

24.25

24.81

Total market value

13,680

9,902

11,761

11,810

Outdoor SignCorp:

Total assets

$6,101

$5,533

$4,828

$4,077

Stockholders’ equity

2,246

1,816

1,390

1,528

Net income (millions)

740

694

331

644

Diluted earnings per share

5.48

5.17

2.45

4.78

Market value per share

97.13

77

67.5

69.13

Total market value

13,112

10,326

9,113

9,311

Required

A. Calculate the return on assets, return on equity, and market to book value for each year.

B. Evaluate the effects that operating activities and financing activities appear to have had on the value of each company to its stockholders.

C. Has the stock price responded as you would expect? Explain.