An Analyst Assessed a Company and Determined the Company to Have

An analyst assessed a company and determined the company to have reported a "high quality of earnings." This implies that

A) management issued a press release indicating it was not aware of any fraud during the current year.
B) the company's management exercised little or no discretionary influence in reporting financial statement information to shareholders.
C) management has used its influence in determining the dollar amounts reported on financial statements.
D) income statement items reported during the current period can be expected to reflect future income levels.