In What Ways Can Accounting Cause Financial Reporting Problems? I

In what ways can accounting cause financial reporting problems? i. disclosure can lead to constraining of the behaviour of a manager
ii. accounting information may lead a manager to making a different approach to a company's original financial approach
iii. there is a drive or desire to meet share market expectations based on these accounting results
iv. the manipulation of earnings to meet market expectations

A) i, ii
B) iii, iv
C) i, ii, iii
D) iv, iii, ii, i