6Using the following information, let's identify which of the following statements is untrue in regards to performance-related payments and the share options granted to executives:

A: Typically, the share option incentive scheme would provide the executive with the right, but not the obligation, to purchase a set amount of shares within a specified period between now and the end of the year, at a certain price (which would typically be the market price when the option was issued).

B: It may be the case that the existence of the share option incentive scheme may discourage the executives from increasing dividends in order to return excess cash to shareholders in the form of increased dividends.

C: There is a possibility that executives, because of the share option incentive scheme, may be tempted to take on excess risks in their work.

D: Incentives based on share options are very popular due to the fact that they don't affect profit and loss accounts due to the current GAAP.