Specific financial performance measures often include both absolute dollar measures and ratios. Characteristics of these financial measures include: a. Both ratios and absolute dollar measures represent year to year changes for multiple years of financial statements. Ob. Both ratios and absolute dollar measures represent items on a financial statement relative to a category of similar items O c. Ratios allow the size of the business to be removed from consideration, so that businesses of different sizes can be objectively compared. O d. Absolute dollar measures can only be used to evaluate the liquidity and solvency positions of a business