Financial ratio analysis is conducted by different groups of analysts. What is the primary emphasis of each group?

a. Short-Term creditors emphasize on the debt, TIE and ROE ratios.

b. Equity investors are not interested in profitability.

c. Managers focus only on liquidity and look most carefully at the current ratio.

d. Long-term creditors examine the ratios to get information on the riskiness of equity commitments.

e. Equity investors care about the riskiness of equity commitments and the liquidity ratios.