Regarding relevant nonfinancial​ information, which of the following statements is​ incorrect? A. Managers must always consider the potential quantitative and qualitative effects of their decisions. B. ​Nonfinancial, or​ qualitative, factors play a role in​ managers' decisions​ and, as a​ result, can be relevant. C. Relevant qualitative information has the same characteristics as relevant financial information. D. Qualitative factors can be ignored because these factors are difficult to measure.