13- 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 14-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 15- 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 16- 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 17- 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 18-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