Cultural dimension index scores developed by Hofstede for six countries are reported in the table below.

Required:

Using Gray's hypothesis relating culture to the accounting value of secrecy$,$ rate these six countries as relatively high or relatively low

with respect to the level of disclosure you would expect to find in financial statements. Explain your ratings.

${?}^{a}1-$ highest rank; $53-$ lowest rank.

${?}^{b_1}-$ highest rank; $34-$ lowest rank.