##### 69 An analyst gathers the following information about a company's financial reporting quality: | **Current Year** | **Prior Year** | |------------------|----------------| | Cash-flow-based accruals ratio: | –1% | –3% | | Balance-sheet-based accruals ratio: | 1% | 3% | Which of the above ratios shows an improvement? | Chartered Financial Analyst Level 2 Quiz - LeetQuiz