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

The 'political cost hypothesis' of Positive Accounting Theory suggests that:

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