Historically, Which of the Following Has Not Been a Factor

question 80

Multiple Choice

Historically, which of the following has not been a factor leading toward more conservatism in accounting principles?

• A) The influence of creditors and bankers interested in ensuring their loans will be repaid
• B) The reaction of the SEC to perceived accounting abuses in the 1920s
• C) Corporate income taxes
• D) The influence of CEOs who have been given stock options

---

Definitions:

Monitor

To observe, check, or keep under continuous review over a period of time.

Proximal Goals

Short-term objectives or milestones that are set to achieve a larger goal, helping to create a sense of achievement and momentum.

Self-efficacy

The belief in one's own ability to succeed in specific situations or accomplish a task.

Achievement

The act of accomplishing or achieving something challenging through effort, skill, or courage.