Which of the following statements regarding economic value added (EVA) is false? A) Economic value added (EVA) adjustments are made to both the after tax income and the capital employed. B) Common stock would be an example of an economic value added (EVA) adjustment to eliminate accounting distortions. Research & development costs would require an adjustment to capital employed when using economic value added (EVA) D) Current liabilities (AP) would require an adjustment because they do not carry explicit costs of capital.