Tesco Was Forced to Restate Its Earnings for the First

Multiple Choice

Tesco was forced to restate its earnings for the first half of 2014 to 431 million USD because senior managers in the U.K.food business had booked income early and delayed the booking of costs in order to improve appearances of financial performance.This scandal results from ________ and ________.

A) poor environment; management systems
B) poor governance; control
C) external environmental factors; internal environmental factors
D) leadership; financial systems