THE RELATIONSHIP BETWEEN LIQUIDITY RATIOS AND PROFITABILITY AND REPAYMENT ABILITY OF DEBTS

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HAJIHA ZOHREH; FEIZABADI FERESHTEH

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Journal: The Financial Accounting and Auditing Researches Year:2013 | Volume:5 | Issue:19 Page(s): 127-151

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Information Journal Paper

Title

THE RELATIONSHIP BETWEEN LIQUIDITY RATIOS AND PROFITABILITY AND REPAYMENT ABILITY OF DEBTS

Author(s)

HAJIHA ZOHREH | FEIZABADI FERESHTEH | Issue Writer Certificate

Keywords

CASH CONVERSION CYCLEQ2

PROFITABILITY RATIOSQ3

DEBTS RATIOSQ2

QUICK AND CURRENT RATIOQ2

Abstract

The main objective of this study is to examine the relationship between CASH CONVERSION CYCLE (CCC) as a liquidity measure with the profitability and debt ratios in Iranian companies. Researches indicate the decreasing of CCC results in a higher profitability in firms. The CCC is a powerful performance measure to assess how well a company is managing its working capital. Therefore, the population of this study is firms listed in Tehran stock Exchange during the period of 2006 to 2009. By random sampling, we selected 178 firms as a statistical sample. The hypotheses are examined using panel least squares, analyzing with cross section random and fixed. The results indicate that there is a significant relationship between the CCC and net profit margin; however, there is no relationship with traditional liquidity and leverage ratios. The findings imply that the CCC is a stronger measure for profitability measurement than traditionally liquidity ratios but each liquidity ratios could not measure the ability to repay liabilities. Although, reducing the trend to ray the seller, could damage the firm's credit reputation.

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APA: Copy

HAJIHA, ZOHREH, & FEIZABADI, FERESHTEH. (2013). THE RELATIONSHIP BETWEEN LIQUIDITY RATIOS AND PROFITABILITY AND REPAYMENT ABILITY OF DEBTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, 5(19), 127-151. SID. https://sid.ir/paper/198110/en

Vancouver: Copy

HAJIHA ZOHREH, FEIZABADI FERESHTEH. THE RELATIONSHIP BETWEEN LIQUIDITY RATIOS AND PROFITABILITY AND REPAYMENT ABILITY OF DEBTS. THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES[Internet]. 2013;5(19):127-151. Available from: https://sid.ir/paper/198110/en

IEEE: Copy

ZOHREH HAJIHA, and FERESHTEH FEIZABADI, “THE RELATIONSHIP BETWEEN LIQUIDITY RATIOS AND PROFITABILITY AND REPAYMENT ABILITY OF DEBTS,” THE FINANCIAL ACCOUNTING AND AUDITING RESEARCHES, vol. 5, no. 19, pp. 127–151, 2013, [Online]. Available: https://sid.ir/paper/198110/en

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