Which of the Following Statements Is Correct in Relation to International

Which of the following statements is correct in relation to International accounting research?

A) It often adopts a social welfare perspective.
B) This research area declined in the second half of the twentieth century due to harmonisation.
C) Agency or contracting theory underlies much of this research.
D) It includes research into differences in accounting practices and also considers contextual and cultural influences on financial accounting.