问题如下：
Which of the following statements regarding the role of a corporate credit analyst is most likely correct?
选项： Earnings analysis is by far the most
important analyst task.
The larger the size of the firm, the lower the cost of analysis.
C.Analysts are generally required to cover multiple industry areas given the huge diversity among corporations.
D.The smaller the firm, the lower the cost of analysis.
解释：
B With a large public company, there may be a lot of publicly available information that would only necessitate secondary research, thereby reducing costs. With a smaller private company, less information is likely available, and, as a result, more due diligence and primary research would be required, thereby increasing costs.
Although the basic analytical principles are the same, there is huge diversity in the business sectors, products, size, and geographic locations of the firms being analyzed. As a result, the corporate credit analyst must possess specific industry knowledge in order to be effective. An analyst will most likely focus on only one or two industry areas.
Corporate credit analysts specifically analyze firms that are NOT financial institutions.
Cash flow analysis, not earnings analysis, is key to assessing corporate credit risk.
请问老师C选项为什么不对呢？
