求计算过程

问题如下：

5. The cash-flow-based accruals ratios from 2007 to 2009 indicate:

选项：

A.

improving earnings quality.

B.

deteriorating earnings quality.

C.

no change in earnings quality.

解释：

A is correct.

The cash-flow-based accruals ratio falls from 11.0 percent in 2007 to 5.9 percent in 2008, and then rises to 9.9 percent in 2009. However, the change over the three-year period is a net modest decline, indicating a slight improvement in earnings quality.

解析：cash-flow-based accruals ratio 2007的11%，变为2008年5.9%，到2009年的9.9%，总体趋势是在变低，accrual ratio越小说明earning质量越高。