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. Uncertainty Long-Term Power Distance Avoidance Individualism Masculinity Orientation Country Index Rank Index Rank Index Rank Index Rank Index Rank Belgium 65 20 94 5-675 8 54 22 38 18 Brazil 69 14 76 21-22 38 26-27 49 27 65 6 Korea (South) 60 60 27-28 85 16-17 18 43 39 41 75 S Netherlands 38 40 53 35 30 4-5 14 51 44 11-12 Sweden 31 47-48 29 49-50 71 10-11 S 53 33 20 Thailand 64 21-23 64 30 20 39-41 34 4 44 56 $ 1=highest rank: 53 lowest rank 1 highest rank; 34 lowest rank Determine which country/ies exhibit secrecy hypothesis