Which of the following suggestions is most likely to increase the use of financial statement\ variables in managerial compensation contracts?\ A) Use current (that is, fair) value accounting.\ B) Replace awarding of ESOs with awarding of restricted stock in compensation contracts.\ C) Reduce recognition lag.\ D) Choose the best trade-off between earnings sensitivity and precisionWhich of the following suggestions is most likely to increase the use of financial statement\ variables in managerial compensation contracts?\ A) Use current (that is, fair) value accounting.\ B) Replace awarding of ESOs with awarding of restricted stock in compensation contracts.\ C) Reduce recognition lag.\ D) Choose the best trade-off between earnings sensitivity and precisionWhich of the following suggestions is most likely to increase the use of financial statement\ variables in managerial compensation contracts?\ A) Use current (that is, fair) value accounting.\ B) Replace awarding of ESOs with awarding of restricted stock in compensation contracts.\ C) Reduce recognition lag.\ D) Choose the best trade-off between earnings sensitivity and precision