Before Deciding Whether a Measure Is a Leading or Lagging

Before deciding whether a measure is a leading or lagging indicator,a manager should be sure to know

A) What event the measure is related to.
B) Whether the measure is used by other companies in the industry.
C) Both What event the measure is related to and Whether the measure is used by other companies in the industry.
D) Neither What event the measure is related to nor Whether the measure is used by other companies in the industry.