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Given what you know about the differences in conservatism between the US and UK, which of the following statements is most accurate?

a. return on equity and the debt/equity ratio would usually be lower under UK GAAP than it would be under US GAAP

b. return on equity would usually be higher and the debt/equity ratio lower under UK GAAP than under US GAAP

c. return on equity would usually be lower and the debt/equity ratio higher under UK GAAP than under US GAAP

d. return on equity and the debt/equity ratio would usually be higher under UK GAAP than under US GAAP

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