Reliance on the Statement of Cash Flows by the Investment

Reliance on the statement of cash flows by the investment community has increased because:

A) of the relative difficulty in manipulating the statement of cash flows compared with manipulating the income statement
B) all the options are correct
C) the comparison of profit or loss to the cash flow from operating activities can highlight how an entity is managing its working capital requirements
D) lenders can use the statement of cash flows to ascertain management efficiency and the ability of the entity to generate cash flow