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.

---

Definitions:

Factor Weighting Model

A decision-making model used to evaluate multiple alternatives based on various criteria, assigning different weights to each factor based on its importance.

Subjectivity

The influence of personal feelings, tastes, or opinions in decision-making or perception.