问题
单项选择题
All of the following can be a motivation to change the depreciation method for financial reporting purposes EXCEPT:（）
A. debt covenants attached with accounting results.
B. an increase in cash flows.
C. management compensation contracts which are based on reported net earnings.
答案
参考答案：B
解析：
The change in depreciation method for financial reporting is a pure accounting change without any direct cash flow consequences, since firms can use different depreciation methods for tax and reporting purposes.