Select all the statements which are FALSE:

A$.$ In the merger accounting, a new asset category called goodwill is created to recognize the premium paid to acquire the target company.

B$.$ Between the target firm$$s shareholders and the acquiring firm$$s shareholders, it is the acquiring shareholders which tend to capture most of the gains in mergers.

C$.$ The managers will use cash financing when they are optimistic.

D$.$ The right way to do a merger analysis is to start with a forecast of the target$$s firm future cash flows.; any increase in revenue or reduction in cost attributable to the merger are included in the forecast, which are then discounted back to the present and compared with the purchase price.

E$.$ Share prices of acquiring firms tend to rise when stock$-$financed mergers are announced.

Select one:

B$,$ C and D

C$,$ D and E

A$,$ B and C

A$,$ D and E

B$,$ D and E