The CEO of High Tech International decides to change an accounting method at the end of the current year. The change results in reported profits increasing by 5%, but the companys cash flows are not changed. If capital markets are efficient, then

A. The stock price will increase due to higher profits

B the stock price will not be affected by the accounting change

C the stock price will decrease because accounting method changes are not permitted under generally accepted accounting principles

D the stock price will increase only if the accounting change will also result in higher profits in the next year