Which of the Following Statements Is FALSE

Which of the following statements is FALSE?

A) Political, legal, social and cultural characteristics that differ across countries may require compensation in the form of a country risk premium.
B) The existence of internationally integrated capital markets makes many decisions in international corporate finance more complicated but potentially more lucrative for a firm that is well-positioned to exploit the market segmentation.
C) Many countries regulate or limit capital inflows or outflows, and many do not allow their currencies to be freely converted into dollars, thereby creating capital market segmentation.
D) 'Swaps' allow firms to mitigate their exchange rate risk exposure between assets and liabilities, while still making investments and raising funds in the most attractive locales.