Problem: A company has recently fallen into financial trouble, and the annual reporting to the SEC is due. The CFO, who has stock options and is compensated based on the performance of the company, chooses to misrepresent the company's performance in the report. Which of the following is most likely the CFO's motivation behind falsifying records?
a. To enhance the CFO's performance evaluation
b. Personal pride of leading a company to economic prosperity
c. Concern about the CFO's own financial interests as stock prices will be affected by a negative report
d. Giving the company time to recover from the financial misstep before reporting the results to the stockholders