In its "Objectives of Financial Reporting by Business Enterprises" the FASB identified a variety of primary users including all of the following except

A) internal management
B) investors
C) creditors
D) security analysts

Objectives of Financial Reporting

The goals intended to be achieved through the disclosure of financial information, including providing insight into a company's financial health for decision-making purposes.

Internal Management

The process and practice of managing the internal operations and resources of an organization.

Security Analysts

Professionals who evaluate and report on the viability, stability, and profitability of businesses, stocks, and securities.