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30- ARS 1 represents a milestone in the attempt to provide a unified theoretical underpinning for financial accounting rules - True b- False 31- Which of the following statement is a true statement regarding Moonitz's approach to ARS 17 a. He initially rejected an inductive type of approach. - He used symbolic terminology and formal methods c. He rejected a deductive approach rooted in reasoning alone. He was unconcerned about the experiential & empirical aspects of accounting 32. Information economic analysis can determine only the value of specific information for a narrowly defined decision. - True b False 33- Accounting information ranks at the top on surveys that ask inwestors to weigh the importance of different types of investment decision. - True b- False 34- In the capm, beta is used to represent systematic risk of individual securities and to predict the risk-based price of securities. b- False 35. The usefulness of accounting information may be determined by directly asking investors how they use annual reports True b False True 36- Most testing of the efficient market hypothesis has dealt only with the past information reflected in security prices. - True b- False 37- The EMH refers to the speed which financial analysis are able to predict a firm's cash flow. - True b- False 38. The stock market shows that people are willing to contract privately for information about a firm. - True b- False 39. Arguments supporting unregulated markets are largely inductive in nature. a- True b- False 40- According to agency theory, firms have an economic Incentive to report bad news. - True b- False