Coverage ratios, like times interest earned and cash coverage ratio, allow:
a) A firm's creditors to assess how well the firm will meet its short-term liabilities other than interest expense.
b) A firm's management to assess how well they meet short-term liabilities.
c) A firm's creditors to assess how well the firm will meet its interest obligations.
d) A firm's shareholders to assess how well the firm will meet its short-term liabilities.