Which one of the following statements related to the internal rate of return (IRR) is correct? 4 The IRR yields the same accept and reject decisions as the net present Value method given mutually exclusive projects. B A project with an IRR equal to the required return would reduce the value of a firm if accepted. C The IRR is equal to the required return when the net present value is equal to zero. D Financing type projects should be accepted if the IRR exceeds the required return. E The average accounting return is a better method of analysis than the IRR from a financial point of view