19.Which of the following factors is not considered in the fiscal assessment?

a. Fiscal flexibility

b. Equity structure

c. Debt structure

d. Funding access

22.Advantages of cross-listing include

a. providing their shareholders with a higher degree of protection than may be available in the home country.

b. all of the options

c. a possible signal of the company's commitment to shareholder rights.

d. possibly making investors, both at home and abroad, more willing to provide capital and to increase the value of the pre-existing shares.