In What Ways Can Accounting Cause Financial Reporting Problems? I

In what ways can accounting cause financial reporting problems? i.disclosure can lead to constraining of the behaviour of a manager
Ii) accounting information may lead a manager to making a different approach to a company's original financial approach
Iii) there is a drive or desire to meet share market expectations based on these accounting results
Iv) the manipulation of earnings to meet market expectations

A) i,ii,iii.
B) i,ii.
C) iii,iv.
D) iv,iii,ii,i.