Which of the following is NOT one of the guiding principles by which financial managers should assess the pros and cons of the various capital-budgeting criteria?

Question 15 options:

	They should be able to account for the risks of projects.
	They should ensure that the criteria are consistent with the goal of maximising shareholder wealth.
	They should rely on accounting profits rather than cash flows to measure a project's costs and benefits
	They should use time value concepts.