Which of the following is not a reason why financial analysts use ratio analysis? - 3456

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 Which of the following is not a reason why financial analysts use ratio analysis? 
a.      Ratios help to pinpoint a firm's strengths. 
b.           Ratios restate accounting data in relative terms. 
c.      Ratios are ideal for smoothing out the differences that may exist when comparing firms that use different accounting practices. 
d.      Some of a firm’s weaknesses can be identified through the usage of ratios. 

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 Which of the following is not a reason why financial analysts use ratio analysis?