Each of the Following Is a Finding of a Survey

Each of the following is a finding of a survey of CFOs about their perceptions of earnings quality except:

A) CFOs believe that earnings are high quality when they are sustainable and backed by actual cash flows
B) CFOs believe that earnings are high quality when they make consistent reporting choices over time
C) CFOs believe key elements of earnings quality are transparency and predictability
D) CFOs estimate that income increasing and income decreasing devices to manage earnings show a 50:50 split