Which one of the following statements related to financial information is not true: Question 3 options: a) Liquidity refers to the company's ability to change the amounts and timing of cash flows to adapt to unexpected needs and opportunities b) In general, the higher the risk of an investment, the higher the return on investment expected by investors c) Return on capital can be measured by return on equity d) Efficiency ratios assess the company's efficient management of accounts receivable, inventory and total assets