Which of the Following Does Not Equate with Gray's Hypothesised

Which of the following does not equate with Gray's hypothesised linkages between accounting values and accounting practice?

A) The higher the degree of optimism, as opposed to conservatism, the stronger the ties with traditional measurement practice
B) The higher the degree of uniformity, the lower the extent of professional judgment and the stronger the level of enforcement in applying rules and procedures
C) The higher the degree of secrecy preferred, the lower the amount of disclosure
D) The higher the degree of professionalism, the greater the degree of self-regulation and lower need for government intervention