45. Financial Statement analysis includes all of the following except: a. Ratio analysis c. Vertical analysis b. Horizontal analysis d. Net present value analysis 46. Earnings management may: a. increase current period net income. b. decrease current period net income. c. may involve consuming prior period reserves for current period performance. d. all of the above. 47. Information on doctorsurses/attorneys/CPAs licenses would be found under what organization? a. Clerk of Courts b. Welfare Commission c. Bureau of Vital Statistics d. Tax Assessor/Collector e. None of the above - only available at each respective Professional Association or State Licensing Board