Final answer:
Antidilutive common stock options affect the calculation of earnings per share (EPS) and diluted EPS.
Step-by-step explanation:
Common stock options that are antidilutive generally affect the calculation of earnings per share (EPS) and diluted EPS.
Antidilution occurs when the exercise price of stock options is greater than the average market price of the stock. In such cases, the options are considered antidilutive because their potential exercise would not decrease earnings per share.
This impacts the calculation of EPS and diluted EPS because antidilutive stock options are excluded from the number of shares used in the denominator of these calculations.