Whichof the following statements below is/are FALSE?

Choose all applicable answer(s).

Choose at least one answer.

(A) The enhancing qualitative characteristic of timeliness is closely linked to the fundamental qualitative characteristic of relevance as timely information is often more relevant.

(B) The recognition criteria for specific items in the individual accounting standards are always consistent with the general recognition criteria stipulated in the conceptual framework.

(C) In the agency perspective of accounting, the moral hazard problem is one of hidden effort while that of adverse selection is one of hidden information.

(D) In the Miller and Mosso (1983) framework, the substitute attribute/substitute phenomenon cell is not necessarily always the worst case scenario for measurement purposes.

(E) In Webber (2000), the divergence of book value from market value is argued to be predominantly due to accountants' inability to measure the relevant phenomenon of intangible assets.