The 'Political Cost Hypothesis' of Positive Accounting Theory Suggests Which

The 'political cost hypothesis' of Positive Accounting Theory suggests which of the following?

A) Large firms are more likely to use accounting choices that reduce reported profits.
B) Small firms are more likely to use accounting choices that reduce reported profits.
C) Neither large nor small firms are more likely to use accounting choices that reduce reported profits.
D) Both large and small firms are more likely to use accounting choices that reduce reported profits.