哪个最不能improve，所以选A啊

NO.PZ2023040301000131 问题如下 When constructing a list of peer companies to usein equity valuation, whiof the following woulleast likely improve the group? Companies in the same peer group shoulially: A.exposeto similstages in the business cycle B.have similvaluations C.have the effects of finansubsiaries minimize Companies in the same peer group chave fferent valuations penng on structure ancompetitiveness.A is incorrect. Valuations mof limitevalue when comparing companies thare exposeto fferent stages of the business cycle.C is incorrect. To make a meaningful comparison of companies, analysts shoulmake austments to the financistatements to lessen the impaththe finansubsiaries have on the various financimetribeing compare 这题问的意思，除了外，还有哪些要考虑呢。