Which of the following is not an objective of financial statement analysis?

A. Financial statement analysis helps creditors assess short-term liquidity.

B. Financial statement analysis helps investors and creditors assess the profitability of a company.

C. Investors use financial statement analysis to help predict the amount of dividends they are likely

to receive in the future.

D. Financial statement analysis helps investors determine a companys ability to generate enough

cash to pay debt as it matures.