What may be "the equity-based culture" refer to in the passage

A．Stock options should not be charged against corporate income when they are cashed in.
B．Now stock options is not treated as a company expense and is exercisable for five years.
C．There are national guidelines for all publicly listed companies doing business in the U.S..
D．CEOs and CFOs must account for accuracy of financial statements but for critical underlying trends.

A．to give incentive to cut comers to pump up stock prices in the short term
B．to inspire CEOs to win and lose with the rest of long-term shareholders
C．to lessen the extent of corporate malfeasance
D．to improve company's profit by cutting the tax paid to the government