All of the Following Are Accounting Factors That Will Cause

question 49

Multiple Choice

All of the following are accounting factors that will cause a firm's value-to-book ratio to decrease over time except:

• A) recognizing unrealized gains on assets
• B) a loss of competitive advantage through changes in technology or other factors
• C) earning a high ROCE (above the equity cost of capital) on off-balance-sheet R&D assets
• D) earning a high ROCE (above the equity cost of capital) on off-balance-sheet intangible assets (such as brand equity) over time

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Definitions:

Duties

Responsibilities or tasks that an individual is expected or required to perform.

Worker-Oriented Approach

A focus within job analysis that examines attributes of the worker necessary to accomplish a job, including skills and abilities.

Job Analysis

The process of examining a job's tasks, duties, and responsibilities to identify specifications and qualifications necessary for performing the job.

Industrial-Organizational Psychology

The branch of psychology that applies psychological theories and principles to organizations, focusing on individual and group behavior in the workplace.