16-A coherent system of interrelated objectives and fundamentals that is expected to lead to consistent standards and that prescribes the nature, function and limits of financial accounting and financial statements A) conceptual framework B) accounting theory C) corporate governance D) all of the above answers are correct ones 17- the accounting theory that is concerned with the issue of the usefulness of accounting information is: A) positive accounting theory B) normative accounting theory C) bonus theory D) political cost theory 18- the accounting theory that investigates the causes of earnings management is A) normative accounting theory B) positive accounting theory C) decision usefulness theory D) 19- theory that ascribes a particular type of information for particular classes of users on the basis of assumed decision-making needs, is: A) Decision usefulness theories B) positive accounting theory C) credit covenants theory D) bonus plan theory 20- In economics: the notion that individuals motivated by self-interest tied to wealth maximisation is called A) management theory B) decision usefulness theory C) normative theory D) rationality theory