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