单选题 Which of the following statements regarding the use of P/S multiples in stock valuation is least likely to be correct?

A、 Revenue is relatively easy to manipulate compared to earnings.
B、 P/S multiples are positive, even when earnings and book value are negative.
C、 The use of P/S multiples facilitates analysis of the effects of changes in pricing policy and other corporate strategic decisions.

【正确答案】 A

【答案解析】[解析] 与盈余相比，收入比较难以受到操纵。