which of the following is true regarding financial statement analysis? A. Common-sizing the balance sheet and income statement adjusts for differences in the credit ratings of different companies. B. The total asset turnover ratio is a measure of a firm's operating efficiency. C. A review of a firm's financial ratios over the past 5 years is an example of cross-section analysis. D. An increase in the PE ratio indicates that investors are now placing a higher value on each of EPS.