Which set of financial statement users is most likely to be influenced by this earnings management

The company X has been in business for 100 years. For the last 3 years this company reported operating losses. The controller identified three areas in which company X has some flexibility in its accounting assumptions: depreciation, bad debts, and pension accounting. How the controller can use accounting assumptions in these 3 areas to improve company’s X reported earnings? Which set of financial statement users is most likely to be influenced by this earnings management?

Which set of financial statement users is most likely to be influenced by this earnings management