Which of the following statements concerning security valuation is FALSE（）

A. If the current price of the security is $15 and the analyst using the dividend discount model determines a value of $10 the analyst should issue a sell recommendation.

B. Firms with abnormally high return on equity (ROE will probably retain a large portion of their earnings.

C. In the investment process, the most important decision is selecting the proper valuation method.

设有军事设施的地方，县级以上地方人民政府和驻地有关军事机关共同成立（），负责协调、指导本行政区域内的军事设施保护工作。

A、军事设施协调委员会

B、军事设施指导委员

C、军事设施保护委员会

D、军事设施监管委员会