这道题的知识点在哪里？

问题如下：

Worried that the balance sheet–based and cash flow–based accruals ratios (not shown) raise some concerns about the possible use of accruals to manage earnings, Petersen asks Berg for advice on what further type of analysis he should do as a follow-up on this issue.

Berg's best answer to Petersen's question about further analysis is that he should conduct a:

选项：

A.

DuPont analysis.

B.

Discounted cash flow analysis.

C.

Cash flow ratio analysis.

解释：

Concerns about earnings manipulation are best addressed by cash flow ratios, such as operating cash flow before interest and taxes to operating income.