Please assist with the given problem regarding debt ratio. Include references in the solution.
Problem: The debt ratio of Ryznak Industries, a Japanese corporation, is 62%. Why might this be difficult to compare to the debt ratio of a U.S. manufacturing corporation?
A) U.S. companies generally have debt ratios greater than 62%.
B) U.S. companies generally have debt ratios less than 62%.
C) Japanese financing preferences may be different from American preferences.
D) Japanese companies report assets and liabilities in yen, whereas U.S. companies report in dollars.