Which of the Following Statements Concerning Global Company Analysis Is

Which of the following statements concerning global company analysis is false?

A) Analysis of companies within industries should be extended to include foreign companies.
B) There is a problem in obtaining data that is required for a thorough company analysis of foreign companies.
C) Foreign companies' financial risk should be evaluated over time.
D) Differences in relative measures can be explained by the variations in accounting procedures among countries and investors attitudes within each country.
E) None of the above (that is, all statements are true)