Which One of the Following Is Not a Limitation Shared

Which one of the following is not a limitation shared by residual income (RI) and return on investment (ROI) ?

A) They are both short-term performance indicators.
B) They both may fail to capture significant value-creating activities of the organization.
C) They are both subject to short-term manipulation on the part of managers.
D) Both are subject to a number of measurement issues that complicate their use in practice.
E) They both relate earnings to the level of investment.