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