单选题 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.

【正确答案】 B

【答案解析】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.