Is line-height: 1.4 the same as line-height: 140%?

Question

Is using a line-height value of 1.4 the same as using a line-height value of 140%? In other words, can we consider unitless value the same as perce

Answer 1

See example..

  
This is demo Text. 
This is demo Text.


  
This is demo Text. 
This is demo Text.