$20.$ A significant foundation of finance is the acknowledgement that GAAP accounting doesn$$t seek to measure a company$$s current valuation

$($a$)$ And therefore, finance revisits the value of equity and interposes $$market capitalization$$

$($b$)$ And therefore, finance seeks to revalue assets for items that accounting doesn$$t value

$($c$)$ And therefore, finance uses book value shareholder$$s equity as an appropriate measure

$($d$)$ And therefore, finance adds back depreciation to asset values to re$-$approximate full value

$($e$)$ Both $($a$)$ and $($b$)$

$19.$ Behavioral finance thinks markets can be inefficient

$($a$)$ Due to the fact that humans are not always rational

$($b$)$ Due to the fact that humans have cognitive failures

$($c$)$ Due to the fact that we sometimes avoid trading with some counterparties, which reduces trading $($and therefore the overall price discovery process$)$

$($d$)$ All of these