Which of the following is a disadvantage of using the price-to-book value (PBV) ratio?

Which of the following is a disadvantage of using the price-to-book value (PBV) ratio?



A) Book value may not mean much for manufacturing firms with significant fixed costs.


B) Firms with negative earnings cannot be evaluated with the PBV ratios.


C) Book values are affected by accounting standards, which may vary across firms and countries.



Answer: C


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