Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes
In time past many ratios such as current ratio and quick ratio had been used for evaluations of corporation liquidity authority and ability in debt repayment. But in recent years because of some deficiency and defection of these two ratios some other ratios such as liquidity index, cash comprehensiv...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Allameh Tabataba'i University Press
2004-09-01
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| Series: | مطالعات تجربی حسابداری مالی |
| Online Access: | https://qjma.atu.ac.ir/article_4100_1521e21aa7ca71b1c0a6330b425b12b8.pdf |
| _version_ | 1797378409532227584 |
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| author | Mohsen Khoshtinat Z. Namazi |
| author_facet | Mohsen Khoshtinat Z. Namazi |
| author_sort | Mohsen Khoshtinat |
| collection | DOAJ |
| description | In time past many ratios such as current ratio and quick ratio had been used for evaluations of corporation liquidity authority and ability in debt repayment.
But in recent years because of some deficiency and defection of these two ratios some other ratios such as liquidity index, cash comprehensive liquidity index, net liquidity index, cash conversion cycle, lambda and etc. have been presented.
In this essay in addition to presentation of these modern ratios via calculation of modern ratio correlation with traditional ratios, we will discuss to some extent the informational identify of them. For this reason all active corporation in food industry of negotiable papers exchange have been chosen and ratios for a period of 5 year (1377-1381) have been calculated and the correlation of them have been calculated by SPSS(a software).
The results of this research show that although the ratios have a near relationship with traditional ratios but they are some differences that can play an important role on our decision and they contain various and more information than traditional ratios and can help users to make their decision better than before. |
| first_indexed | 2024-03-08T20:06:29Z |
| format | Article |
| id | doaj.art-d32e98da00a241b085fb8eafbdcc6639 |
| institution | Directory Open Access Journal |
| issn | 2821-0166 2538-2519 |
| language | fas |
| last_indexed | 2024-03-08T20:06:29Z |
| publishDate | 2004-09-01 |
| publisher | Allameh Tabataba'i University Press |
| record_format | Article |
| series | مطالعات تجربی حسابداری مالی |
| spelling | doaj.art-d32e98da00a241b085fb8eafbdcc66392023-12-23T10:32:52ZfasAllameh Tabataba'i University Pressمطالعات تجربی حسابداری مالی2821-01662538-25192004-09-012755764100Correlation of Traditional Liquidity Indexes and Modern Liquidity IndexesMohsen Khoshtinat0Z. Namazi1عضو هیئت علمی دانشگاه علامه طباطباییکارشناس ارشد حسابداریIn time past many ratios such as current ratio and quick ratio had been used for evaluations of corporation liquidity authority and ability in debt repayment. But in recent years because of some deficiency and defection of these two ratios some other ratios such as liquidity index, cash comprehensive liquidity index, net liquidity index, cash conversion cycle, lambda and etc. have been presented. In this essay in addition to presentation of these modern ratios via calculation of modern ratio correlation with traditional ratios, we will discuss to some extent the informational identify of them. For this reason all active corporation in food industry of negotiable papers exchange have been chosen and ratios for a period of 5 year (1377-1381) have been calculated and the correlation of them have been calculated by SPSS(a software). The results of this research show that although the ratios have a near relationship with traditional ratios but they are some differences that can play an important role on our decision and they contain various and more information than traditional ratios and can help users to make their decision better than before.https://qjma.atu.ac.ir/article_4100_1521e21aa7ca71b1c0a6330b425b12b8.pdf |
| spellingShingle | Mohsen Khoshtinat Z. Namazi Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes مطالعات تجربی حسابداری مالی |
| title | Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes |
| title_full | Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes |
| title_fullStr | Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes |
| title_full_unstemmed | Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes |
| title_short | Correlation of Traditional Liquidity Indexes and Modern Liquidity Indexes |
| title_sort | correlation of traditional liquidity indexes and modern liquidity indexes |
| url | https://qjma.atu.ac.ir/article_4100_1521e21aa7ca71b1c0a6330b425b12b8.pdf |
| work_keys_str_mv | AT mohsenkhoshtinat correlationoftraditionalliquidityindexesandmodernliquidityindexes AT znamazi correlationoftraditionalliquidityindexesandmodernliquidityindexes |