Liquidity is how fast an asset can be converted to cash
Indicate whether the statement is true or false
TRUE
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Which of the following statements does not correctly describe an issue pertaining to the comparability of the cash flow statement across firms?
A. The proportion of leases treated as operating leases versus finance leases under ASC 842 varies substantially across firms. B. Companies selling their accounts receivable at year-end are distorting their cash flows in the current year relative to their competitors that do not sell their receivables at year-end. C. Companies that aggressively manage their working capital can't easily manage the short-run appearance of their operating cash flows relative to those companies that do not aggressively manage their working capital. D. GAAP requires computer software development companies to expense all software development costs until the software reaches technological feasibility. However, GAAP does not have any criteria for determining technological feasibility which therefore allows companies flexibility with respect to this determination.
Which of the following is most likely a disadvantage of focus group interviewing?
A) Focus group interviewing does not connect secondary data with primary data. B) Focus group interviewing is less flexible compared to mail questionnaires. C) Consumers in focus groups are always open and honest about their real feelings, behaviors, and intentions in front of other people. D) Focus group interviewing involves small samples to keep time and costs down, which makes it hard to generalize from the results. E) The moderator in a focus group interview has poor control over the group of respondents.
Which of the following is an accurate statement?
A) Skills can be learned, whereas characteristics cannot B) Skills can be learned, whereas characteristics develop over time C) Skills develop over time automatically, while characteristics need effort D) Skills and characteristics are both pre-set intrinsic qualities, which may develop over time with concentrated effort
Which of the following is NOT mentioned as a negative implication of OD having a business results emphasis?
a. moves OD away from humanistic values b. OD would not be holding true to its origin c. allows OD practitioners to help clients achieve the outcomes they seek d. OD could near an end as a distinct field of study