please answer it in unique way as it should be different from another answers available in solutions.

BYP17.4 Many investors today prefer the cash flow statement over the income statement. They believe that cash-based data are a better measure of performance than accrual-based data because the estimates and judgements that are required for accrual accounting allow management too much discretion to manipulate the results. Instructions Write a brief memo explaining whether or not it is harder for management to manipulate income using cash-based data than accrual-based data. In your answer, say which financial statement, in your opinion, is the best measure of a company's performance, and explain why