南京财经大学国际会计选择题练习.docVIP

Test Bank for Chapter 1 Multiple Choice Questions 1. Which of the following variables play a role in shaping accounting development? a. nature of capital markets b. type of reporting regime c. type of business entities d. All of the above. e. Both a and c. 2. High levels of financial disclosure are generally found in countries a. where businesses raise their capital from a large and diverse investor/creditor group. b. where businesses raise their capital from the government. c. where there is a limited number of owners. d. where the sophistication of the financial community is not ver