Financial statement analysis serves as the foundation for several governmental actions, with one exception. Which of the following is NOT a purpose of financial statement analysis in the context of government actions?

Maximizing shareholder dividends

Financial statement analysis serves as the cornerstone for a range of governmental interventions designed to oversee and impact the corporate sector, ultimately advancing the broader economic welfare. Nevertheless, it's important to note that among these actions, the direct pursuit of maximizing shareholder dividends is not a customary governmental objective arising from financial statement analysis. Decisions regarding dividend distribution typically rest with a company's management and board of directors, influenced by factors like financial performance, cash flow, growth potential, and various internal considerations. Governments, while instrumental in fostering a favorable business environment, typically do not intervene directly to maximize shareholder dividends.