A Company Is Concerned That Analysts Will Be Disappointed That

A company is concerned that analysts will be disappointed that its earnings per share for 2017 will be $1.50. In the late part of 2017, the company tells analysts its earnings are only likely to be $1.45 per share, so that the analysts will see $1.50 as a pleasant surprise. This is an example of

A) Accruals management
B) Expectations management
C) Fraud
D) Real earnings management