Year to Year Percentage Changes in Line Items from Comparative

question 23

Multiple Choice

Year to year percentage changes in line items from comparative financial statements is called:

• A)benchmarking.
• B)horizontal analysis.
• C)vertical analysis.
• D)common-size financial statements.

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Definitions:

Public Interest Theory

A theory suggesting that regulations are created in response to the public's demand for fair and efficient markets.

Industrial Regulation

The older and more traditional type of regulation in which government is concerned with the prices charged and the services provided to the public in specific industries. Differs from social regulation.

Regulated Monopolies

Monopolies that are allowed to exist by the government but with restrictions and oversight to protect consumers' interests.

Structuralist

In economics, refers to a theory focusing on structural impediments to economic development, emphasizing the need for comprehensive reforms to overcome these barriers.