CAPITAL BUDGETING can be most accurately defined as which of the following? A. The process during which a firm and its investment bankers attempt to attract new investors. OB. The process during which a firm analyzes potential projects and investment opportunities and decides which ones to accept in pursuit of value-creation on behalf of the firm's shareholders. C. The process during which a firm attempts to attract customers away from its competition. OD. A situation in which a financial manager's personal interests are in conflict with those of the firm's