According to Zhang (2007),which of the Following Is Not a Negative

According to Zhang (2007) ,which of the following is not a negative effect of introducing the Sarbanes-Oxley Act (2002) in the US?

A) The out-of-pocket compliance costs are significant.
B) Executives complain that complying with the rules diverts their attention from doing business.
C) The Act exposes managers and directors to lower litigation risks and penalties.
D) CEOs take less risky actions, consequently changing their business strategies and potentially reducing firm value.