B为什么不对

问题如下：

Management guidance is most appropriately used by analysts in forecasting:

选项：

A.

capital expenditures of a company

B.

pricing of commodities sold by a company

C.

revenue of a company sensitive to the business cycle

解释：

A is correct. Management has an advantage at the firm level and tends to make more accurate forecasts for objects that are subject to management actions, such as capital expenditures. Management does not have an informational advantage over investors in forecasting macroeconomic variables, such as GDP, the business cycle, or the prices of commodities. Hutton et al. (2012) found that investors have an informational advantage over management at the macroeconomic level