Do these same firms have below-average, average, or above-average accounting performance?
(a) ROA = 14.3%, Industry Avg. ROA = 15.2%
(b) ROA = 4.3%, Industry Avg. ROA = 4.1%
(c) ROA = 6.5%, Industry Avg. ROA = 6.1%
(d) ROA = 8.3%, Industry Avg. ROA = 9.4%
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