Which of the Following Statements About Corporate Governance Is incorrect

Which of the following statements about corporate governance is incorrect?

A) Boards may be too compliant in endorsing or confirming the strategic initiatives of top management.
B) Board members are increasingly expected to exercise control and take active roles in ensuring that strategic management of an enterprise is successful.
C) Outside directors may be selected because they are friends of top management or at least are sympathetic to top management.
D) Top management probably feels more performance accountability to boards of directors and other stakeholders in today's environment.
E) Top management performance accountability to a board of directors relates only to financial concerns.