medium · Principles of Finance financial-statements-markets-wc

An analyst calculates an Accruals Ratio for a firm and finds it has increased significantly while Net Income is also rising.

Which of the following 'Red Flags' is most likely present?

  1. Conservative accounting practices understating assets.
  2. Efficient inventory management reducing the cash conversion cycle.
  3. Aggressive revenue recognition leading to a mismatch between earnings and cash.
  4. High financial leverage amplifying the ROE.

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