Which of the following statements contrasting residual income with return on investment is correct?
A. ROI may lead to goal incongruence while residual income does not.
B. ROI is a lagging indicator while residual income is a leading indicator.
C. Residual income is a financial measure while return on investment emphasizes the customer perspective.
D. Residual income is a long-term measure while ROI is a short-term measure.