Identify the incorrect statement concerning company valuation. A. From a financial perspective, the maximum price that should be paid is the price at which the added value exceeds the acquisition transaction costs B. The bid price for a target company usually includes a control premium C. Valuation techniques do not offer an exact value of the target company D. Valuations on a forward-looking basis are preferred to historical valuations E. The earnings yield valuation method has similar weaknesses to the price/earnings ratio valuation method