|| 12- Stephens (1980) examined the usage of financial statements in bank lending decisions with the intention to increase the scope of decision process research. Such research is primarily classified as A- Positive accounting theory B-Decision usefulness theory C-Negative accounting theory D- None of the above is correct answer 13- Flora Guidry, Andrew J. Leone, and Steve Rock (1999) tests the bonus- maximization hypothesis that managers make discretionary accrual decisions to maximize their short-term bonuses, such theorizing should be classified as: A-Bonus plan theory B-Debt theory C-Political cost theory D-True income theory 14- Lan Sun (2012) sheds light in mmmmm explaining contractual incentives and provides useful information in understanding the executive compensation contract-driven earnings management behavior, such theorizing should be classified as: A-Bonus plan theory B-positive accounting theory C-Political cost theory D- A & B