Which of the Following Is Correct Concerning the Net Income

Which of the following is correct concerning the net income and cash flow of a firm?

A) The primary difference between the net income and the operating cash flow of a firm is taxes
B) Analysis rely on the net income of a firm and therefore ignore the cash flows
C) High quality earnings exist when the earnings per share is similar in value to the cash flow per share
D) The net income of a firm is unaffected by the depreciation method selected
E) The earnings per share will usually equal the net income per share for most firm