Why Do Managers Often Have Incentives for Committing Financial Fraud

Why do managers often have incentives for committing financial fraud?

A) Bonuses,merit pay increases,and promotions often depend on reported accounting numbers.
B) Managers given a long-term perspective by their employment and pay arrangements will have an incentive to "manager earnings."
C) Bonuses,merit pay increases,and promotions often depend on reported accounting numbers,and managers given a long-term perspective by their employment and pay arrangements will have an incentive to "manager earnings."
D) None of the answers is correct.