问题如下：
Which of the following statement is most appropriate about the financial statements quality?
选项：
A.It may lead to a low-quality financial statement if using conservative accounting choices.
B.It is unlikely to cause a low-quality financial statement if managing the earnings.
C.It always means a low-quality financial statement if the cash flows are unsustainable.
解释：
A is correct.
Earnings management always be regarded as a sign of low-quality financial statements. Even if earnings or cash flows are unsustainable or low quality, the firm's financial statements can still be high quality.
Conservative accounting choices can cause a bias and result in low-quality financial statements.
选项B 和C 不能理解，感觉也是对的，请解释
