b选项 需要解释

NO.PZ2017111901000003问题如下Whiof the following represents a principal–agent conflibetween shareholrs anmanagement?A.Risk toleranB.Multiple share classes C.Accounting anreporting practicesA is correct.Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment status如题，management可以采用更为激进或者保守的手段来粉饰自己的业绩

NO.PZ2017111901000003 问题如下 Whiof the following represents a principal–agent conflibetween shareholrs anmanagement? A.Risk toleran B.Multiple share classes C.Accounting anreporting practices A is correct.Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment status 为啥不选c啊，对外的信息不对称不是吗？a的具体意思是啥

NO.PZ2017111901000003 Multiple share classes Accounting anreporting practices A is correct. Shareholr anmanager interests cverge with respeto risk tolerance. In some cases, shareholrs with versifieinvestment portfolios chave a fairly high risk toleranbecause specific company risk cversifieaway. Managers are typically more risk averse in their corporate cision making to better protetheir employment status老师，您好。会计实践应用中，如果management在选择会计折旧年限，或收入确认上过于激进或保守，为了让他在任职期报表好看，这不是他与shareholr之间的conflict吗？

老师您好！请问管理层修饰财报为什么不算呢？也可能是骗股东啊。