Based on the Beneish model M-scores below, which company has the highest probability of earnings manipulation?

| Company | Current Year | Prior Year | Change in M-Score |

|---------|--------------|------------|-------------------|

| X | -2.01 | -1.72 | -0.29 |

| Y | -1.86 | -1.98 | 0.12 |

| Z | -1.50 | -1.33 | -0.17 |