Which of the following statements is FALSE?

A$.$ Financial ratios help compare over time companies of different sizes and industries, and

since not all sources calculate them the same way, managers should understand how they

are derived.

B$.$ Asset utilization ratios describe how efficiently, or intensively, a firm uses its assets to

generate sales.

C$.$ To a firm$$s creditors, particularly short$-$term creditors such as suppliers, the higher the

current ratio is$,$ the better.

D$.$ Higher margin, turnover, leverage, and dividends all generally allow a firm to grow faster

over the long run