Which of the Following Statements Is False Regarding Providers of Financing

Which of the following statements is false regarding providers of financing?

A) There is less pressure to provide accounting information in those countries in which financing is primarily by banks.
B) In countries where capital stock is the primary source of financing, accounting emphasizes the income statement.
C) Disclosures are less extensive in those countries financed primarily by stock.
D) Bankers tend to focus more on solvency and stockholders focus more on profitability.
E) As companies become more dependent on financing by stock, more information is demanded.