Which of the following statements regarding the value of the firm is most accurate（）
A. A company’s legal and treasury departments act to reduce the tax rate from 37.5% to 37.0% , the value of the firm will increase.
B. The government engages in a restrictive monetary policy and the expected inflation rate decreases, the P/E ratio will decrease.
C. The board of directors increases the dividend payout ratio, the value of the company will increase.
