12. Conclusions about capital budgeting Betore making capital budgeting decisions, finance professionals often generate, review, analyze, select, and implemant long-term investment proposals that meet firm-specific criteria and are consistent with the firm's strategic goals. Companies often use several methods to evaluate the project's cash flows and each of them has its benefits and disadvantages. Based on your understanding of the capltol budgeting evaluation methods, which of the follawing concluslons about capital budgeting are valid? Check all that apply. Managers have been slow to adopt the IRR, becouse percentage returns are a harder concept for them to grasp The discounted payback period improves on the regular payback period by accounting for the time value of maney. For mort firms, the reinvestment rate assumption in the MIRR is more realistic than the assumption in the IRR. is the single best method to use when making capitai budgeting decisions