Horizontal Analysis Is a Technique for Evaluating a Financial Statement

question 102

True/False

Horizontal analysis is a technique for evaluating a financial statement item in the current year with other items in the current year.

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Definitions:

Self-Graphing

A self-assessment technique where individuals record and visually display data about their own behaviors over time.

Reactivity

The phenomenon where individuals alter their behavior or responses because they know they are being observed.

External Self-Reinforcement

A type of reinforcement paralleling that administered by a teacher. However, instead of the teacher delivering the reinforcer, the student performs this task.

Internal Reinforcement

The psychological process whereby an individual's intrinsic satisfaction from an activity encourages the continuation of that activity without external reward.