Analysts preferences regarding use of the direct method or indirect method may be based on all except which of the following reasons?

a.The indirect method provides a means to evaluate the quality of earnings.

b.The indirect method facilitates cash flow projections.

c.The direct method facilitates cash flow projections.

d. The reconciliation between accrual earnings and operating cash flows for firms using the direct method enhances the comparability of operating cash flows to those of firms using the indirect method.