Fraudulent Financial Reporting That Results in Higher Reported Earnings Sometimes

Fraudulent financial reporting that results in higher reported earnings sometimes

A) also overstates taxable income.
B) shifts income from a future period to the present period,and then overstates taxable income in the present period that might be offset by lower taxable income in a future period
C) sometimes overstates taxable income in early periods that likely increases the present value of a company's tax payments.
D) All of the answers are correct.