Which of the following statements concerning the finance theory perspective on acquisition is not correct? 

A Finance theory focuses on shareholders as owners of the compony 

B. The finance theory perspective suggests agency theory can be used to suggest motives for M&A 

C. Shareholder wealth maximisation should not be the main financial corporate objective 

D. Acquisitions can be evaluated by looking at share price changes 

E. in some cases, acquisitions may arise due to the desire of managers to increase their own wealth position and job security 

F. All of the listed statements are correct