Information-Based Reasons for Hedging Translation Exposure Include Each of the Following

Information-based reasons for hedging translation exposure include each of the following EXCEPT

A) The quality of accounting information can be improved.
B) Meeting profit forecasts retains management's credibility in the marketplace
C) Information costs can be reduced in a perfect market.
D) Credit ratings are tied to accounting performance rather than cash flow.
E) Loan covenants are tied to accounting income.