Time-series analysis is the evaluation of a firm's financial performance in comparison to other firm(s) at the same point in time.

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Time-series analysis is actually the evaluation of a firm's financial performance over time, typically using financial ratios or other metrics to compare performance across different periods. Comparing a firm's performance to other firms at the same point in time would be considered cross-sectional analysis.

Time-Series Analysis Is the Evaluation of a Firm's Financial Performance