24. Which of the following is NOT one of the guiding principles by which financial managers should assess the pros and cons of the various capital budgeting criteria? a. Allow for the time value of money. b. Ensure that the criteria are consistent with the goal of maximising shareholder wealth. c. Rely on accounting profits rather than cash ows to measure a project's costs and benefits. (1. Be able to account for the risks of projects. e. Rely on cash ows rather than accounting profits to measure a project's costs and benefits