Choice "B" is correct. ROI is no more and no less capable of being independently verified or manipulated than other performance measures.
Choice "c" is incorrect. Old fixed assets may be undervalued and make comparison with a segment with newer assets inappropriate.
Choice "a" is incorrect. Investment projects with positive present value may be rejected because ROI is too low.
Choice "d" is incorrect. Turning around an unprofitable division would be good for the company but would probably lower a manager's ROI.
