There is one statement that is not correct to describe the accounting and financial reporting conducted by governments. Please select the wrong statement

Although finance performance is very important, the true bottom line for a government is the efficient and effective provision of services to its constituents.

Tax revenues are confiscatory rather than provided willingly, so certain reporting is necessary to demonstrate that the government has been a faithful steward of the publics tax dollars and has been accountable for their use.

Governmental transactions generally involve a willing exchange of equal value like business transactions.

A government does not have stockholders.

The body of people to whom it is accountable is much larger and more diverse than that of a business or not-for-profit entity