Which of the following statements about the various tests of the efficient market hypothesis (EMH) is INCORRECT（）

A. Tests of the semi-p form EMH give mixed results. Time-series tests such as dividend yield and default spread reject the semi-p form EMH while event studies of stock splits and announcements of accounting changes support it.

B. The superior historical performance of exchange specialists and corporate insiders rejects the semi-p form of the EMH.

C. The historical performance of professional money managers supports the semi-p form of the EMH.

以下各项中，属于商业贿赂行为的是( )。

A．入账的折扣行为

B．给中间人佣金

C．将商品打折卖给对方但不入账

D．低于成本价打折