s/n Statement Mean Std Remark
1 Promote cross border investment and global comparability of financial
statement
2.697 1.046 Agreed
2 Provide information for business control and decision making 2.579 1.035 Agreed
3 Increase access to global capital market 2.784 1.184 Agreed
4 Increases stability of capital markets 2.496 1.140 Disagreed
5 Increases comparability of corporate information 2.724 1.118 Agreed
6 Enhances market efficiency 2.655 1.111 Agreed
7 Provide a level playing field internationally for companies 2.779 1.105 Agreed
8 Improves the transparency and usefulness of accounts 2.560 1.189 Agreed
9 Improves public confidence in the market 2.413 0.795 Disagreed
10 Enables multi-national companies to consolidate their financial statement 2.860 1.062 Agreed