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which statement below is false? a. Generally off-balance sheet financing decreases the usefulness of accounting information b. Off-balance-sheet financing mostly increases return on assets (ROA)

which statement below is false?

a.

Generally off-balance sheet financing decreases the usefulness of accounting information

b.

Off-balance-sheet financing mostly increases return on assets (ROA)

c.

Off-balance sheet financing may be frequently used by firms who has stronger restrictions on bond covenant.

d.

Off-balance sheet financing may reduce the total assets and total liabilities on B/S.

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