The price to cash flow (P/CF) model has grown in popularity for all of the following reasons EXCEPT:（）

A. CFs are more easily estimated than future dividends.

B. CFs are generally more difficult to manipulate than earnings.

C. CFs may be used for firms that have negative earnings per share or do not pay dividends.

个人教育贷款信用风险的内容包括（）。

A.借款人的还款能力风险

B.借款人的还款意愿风险

C.借款人的欺诈风险

D.借款人的行为风险

E.以上答案均正确