Some investors claim the Firm A is a more attractively valued investment than Firm B even though Firm A's P/E ratio is higher than Firm B's. All of the following arguements/reasons help to justify Firm A's higher P/E without necessarily making it more expensive, EXCEPT:

A) Firm A employs more aggressive accounting

B) Firm A's earnings are expected to grow faster than Firm B's earnings

C) Firm A is in a growth industry while Firm B is in a mature industry

D) Firm A's earnings are more predictable and less volatile than Firm B's earnings