Which of the Following Statements Is FALSE

question 19

Multiple Choice

Which of the following statements is FALSE?

• A)Most financial analysts and sophisticated investors consider operating leases (which must be listed in the footnotes of the financial statements)to be additional sources of leverage.
• B)By carefully avoiding the four criteria that define an operating lease for accounting purposes,a firm can avoid listing the long-term lease as a liability.
• C)Because a lease is equivalent to a loan,the firm can increase its actual leverage without increasing the debt-to-equity ratio on its balance sheet.
• D)For most large corporations,the amount of leverage the firm can obtain through a lease is unlikely to exceed the amount of leverage the firm can obtain through a loan.

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Definitions:

Disability Criteria

The specific conditions or standards used to determine whether an individual qualifies as having a disability, often for the purpose of receiving services or accommodations.

Observation Recording Method

A systematic approach to collecting data by watching and noting phenomena as they occur in real-time.

Target Behavior

A specific behavior that a treatment or intervention aims to change or improve.

Shapiro and Skinner

refers to individuals in the field of psychology, with Skinner being known for his work in behaviorism and Shapiro possibly referring to a researcher or context that is not widely recognized without additional context.