Comparing a company’s income statement to its statement of cash flows can reveal information about the “quality” of the company’s reported net income because

The statement of cash flows reflects cash-based accounting technique and thus relies on more estimates than the income statement. 

The statement of cash flows reflects accrual-based accounting technique and thus relies on fewer estimates than the income statement. 

The statement of cash flows reflects accrual-based accounting technique and thus relies on more estimates than the income statement. 

The statement of cash flows reflects cash-based accounting technique and thus relies on fewer estimates than the income statement.