Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa
The study aims to examine the relationship between liquidity ratios and indicators of financial performance (profitability ratios) in the food industrial companies listed in Amman Bursa during the period (2012-2014). The study sample included (8) industrial companies which operate in the field of fo...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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EconJournals
2016-04-01
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| Series: | International Journal of Economics and Financial Issues |
| Subjects: | |
| Online Access: | https://dergipark.org.tr/tr/pub/ijefi/issue/31978/352458?publisher=http-www-cag-edu-tr-ilhan-ozturk |
| _version_ | 1797918539701551104 |
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| author | Omar Durrah Abdul Aziz Abdul Rahman Syed Ahsan Jamil Nour Aldeen Ghafeer |
| author_facet | Omar Durrah Abdul Aziz Abdul Rahman Syed Ahsan Jamil Nour Aldeen Ghafeer |
| author_sort | Omar Durrah |
| collection | DOAJ |
| description | The study aims to examine the relationship between liquidity ratios and indicators of financial performance (profitability ratios) in the food industrial companies listed in Amman Bursa during the period (2012-2014). The study sample included (8) industrial companies which operate in the field of food listed in Amman bursa. The results showed no relationship between all liquidity ratios and the gross profit margin, while there is a weak positive relationship between the current ratio and each of the operating profit margins and the net profit margin, as the study pointed to the existence of a positive relationship between (quick ratios, defensive interval ratio) and operating cash flow margin. There is a positive relationship between liquidity ratios (current ratio, quick ratio, cash ratio) and return on assets. |
| first_indexed | 2024-04-10T13:31:02Z |
| format | Article |
| id | doaj.art-322c22c7a76b4f829c9ad64d9c7fa998 |
| institution | Directory Open Access Journal |
| issn | 2146-4138 |
| language | English |
| last_indexed | 2024-04-10T13:31:02Z |
| publishDate | 2016-04-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Journal of Economics and Financial Issues |
| spelling | doaj.art-322c22c7a76b4f829c9ad64d9c7fa9982023-02-15T16:11:38ZengEconJournalsInternational Journal of Economics and Financial Issues2146-41382016-04-01624354411032Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman BursaOmar DurrahAbdul Aziz Abdul RahmanSyed Ahsan JamilNour Aldeen GhafeerThe study aims to examine the relationship between liquidity ratios and indicators of financial performance (profitability ratios) in the food industrial companies listed in Amman Bursa during the period (2012-2014). The study sample included (8) industrial companies which operate in the field of food listed in Amman bursa. The results showed no relationship between all liquidity ratios and the gross profit margin, while there is a weak positive relationship between the current ratio and each of the operating profit margins and the net profit margin, as the study pointed to the existence of a positive relationship between (quick ratios, defensive interval ratio) and operating cash flow margin. There is a positive relationship between liquidity ratios (current ratio, quick ratio, cash ratio) and return on assets.https://dergipark.org.tr/tr/pub/ijefi/issue/31978/352458?publisher=http-www-cag-edu-tr-ilhan-ozturkliquidity financial performance profitability food industrial companies amman bursa jordan. |
| spellingShingle | Omar Durrah Abdul Aziz Abdul Rahman Syed Ahsan Jamil Nour Aldeen Ghafeer Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa International Journal of Economics and Financial Issues liquidity financial performance profitability food industrial companies amman bursa jordan. |
| title | Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa |
| title_full | Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa |
| title_fullStr | Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa |
| title_full_unstemmed | Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa |
| title_short | Exploring the Relationship between Liquidity Ratios and Indicators of Financial Performance: An Analytical Study on Food Industrial Companies Listed in Amman Bursa |
| title_sort | exploring the relationship between liquidity ratios and indicators of financial performance an analytical study on food industrial companies listed in amman bursa |
| topic | liquidity financial performance profitability food industrial companies amman bursa jordan. |
| url | https://dergipark.org.tr/tr/pub/ijefi/issue/31978/352458?publisher=http-www-cag-edu-tr-ilhan-ozturk |
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