Which of the following statement(s) is (are) true about the advantages of using EVA rather than ROI as a performance measure? size. 1. EVA allows a company to compare the performance of organizational units regardless of II. EVA provides incentives for managers to accept investment opportunities that are in the best interest of the company. III. EVA allows different interest rates to be used for different types of assets. Only II is true. Only II and III are true. Only I is true. Only I and III are true.