问题如下：
A friend has asked you to explain the differences between conservative and aggressive accounting. Which of the following will you most likely include in your explanation?
选项：
A. conservative may decrease the company’s performance in later periods.
B. investors may prefer conservative rather than aggressive accounting choices.
C. aggressive accounting choices could increase carrying value of liabillities.
解释：
Answer is B, investors may prefer conservative rather than aggressive accounting choices because a positive surprise is acceptable. conservative may increase the company’s performance in later periods.
老师A为何不对，有可能保守的会造成下降头？
