Hello guys

I wonder whether you can help me.

I do not know which analysis i can use. My aim is to prove or not the following hypothesis:

The percentage amount of impairment ( impairment/total assets) has grown during 2012-2014 years.



My data will consist of percentage amount of impairment ( impairment/total assets) for each company in sample. it will be about 150 companies in sample and observations are found as 150 companies *number of years.


Which analysis can i use to show the change?