Investors Have Increased Their Reliance on the Statement of Cash

Investors have increased their reliance on the statement of cash flows due to:

A) the relative difficulty in manipulating the statement of cash flows compared with the ability to manipulate the statement of profit or loss.
B) the comparison of profit or loss to the cash flow from operating activities providing insight to an entity's ability to meet its obligations.
C) the statement highlighting an entity's ability to reinvest in its operations.
D) all of the options are correct.