1- The theorizing effort that focuses on stockholders interaction with financial reporting in the financial markets place is:

A) Capital market research

B) Behavioral research

C) A and B

D) None of the above

2-The theorizing effort that focuses on different stakeholder groups reaction to financial reporting is:

A) Capital market research

B) Behavioral research

C) A and B

D) None of the above

3-The financial reporting that provides the same set of information to all of the groups of users, is:

A) International accounting

B) SPFR

C) GPFR

D) None of the above

4-The financial reporting that provides special set of information to each group of users, is:

A) International accounting

B) SPFR

C) GPFR

D) None of the above

5-The research area which aims at answering the question of the usefulness of accounting information in the market place, is:

A) Capital markets research

B) Capital markets based research in accounting

C) Positive theory

D) Both A and B

6- The best environment in terms of market efficiency- to conduct Capital markets based research in accounting is:

A) Weak form

B) Semi-strong form

C) Strong form

D) None of the above

7- Theoretically: The need for accounting-for-changing-prices information is related to the shortcomings of:

A) Historical cost accounting

B) Market value accounting

C) Inflation accounting

D) None of the above

8- The accounting type which assumes that the purchasing power of the monetary unit is fixed and stable is:

A) Historical cost accounting

B) Market value accounting

C) Inflation accounting

D) None of the above

9- The most reliable accounting method is:

A-Current purchasing power accounting

B- General price level accounting

C- Current cost accounting

D- Historical cost accounting

10- The least relevant accounting method is:

A-Current purchasing power accounting

B- General price level accounting

C- Current cost accounting

D- Historical cost accounting