Why is free cash flow more relevant in finance than in accounting?

• A. Finance focuses on cash flow, which is crucial for assessing a company's ability to expand and pay dividends.
• B. Accounting focuses on cash flow, which is crucial for assessing a company's profitability.
• C. Finance focuses on net income, which is crucial for assessing a company's profitability.
• D. Accounting focuses on cash flow, which is crucial for assessing a company's ability to expand and pay dividends.

Answer: (A)