In Ranking Countries in Terms of Conservatism

In ranking countries in terms of conservatism,

A) Japanese firms tend to be less conservative than U.S. firms.
B) continental European firms tend to be more conservative than British but less conservative than U.S. firms.
C) the Anglo-Saxon countries are less conservative and Germanic countries more conservative in terms of earnings.
D) there has been no research on the conservatism of earnings of countries other than the U.S. and U.K.