Which of the following statements is True?

a. Accelerating revenue recognition is an example of earnings management but accelerating expense recognition is not because it decreases current period earnings.

b. Discretionary expenditures require special attention when evaluating earnings because they may be used by management to influence reported earnings.

c. Company ABC just adopted a new inventory method that decreases its earning while appears its revenue recognition policies seem to be inflating its earnings. Company ABC it is likely managing earnings.

d. All of the above statements are true.