THE SURVEY OF RELATION BETWEEN TRADITIONAL LIQUIDITY RATIOS & CASH FLOW STATEMENT RATIOS FOR GOING - CONCERN EVALUATION

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BAHRAMIFAR N.; MEHRANI SASAN; GHAYOUR F.

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Journal: THE IRANIAN ACCOUNTING AND AUDITING REVIEW Year:2005 | Volume:12 | Issue:40 Page(s): 3-18

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Title

THE SURVEY OF RELATION BETWEEN TRADITIONAL LIQUIDITY RATIOS & CASH FLOW STATEMENT RATIOS FOR GOING - CONCERN EVALUATION

Author(s)

BAHRAMIFAR N. | MEHRANI SASAN | GHAYOUR F. | Issue Writer Certificate

Keywords

ACCRUAL FINANCIAL RATIOSQ4

FINANCIAL RATIOS BASED ON CASH FLOWSQ4

LIQUIDITY RATIOSQ3

CAPITAL EXPENDITURE RATIOSQ4

GOING-CONCERN ASSUMPTIONQ4

Abstract

This study involves a comparative analysis of the information content of Traditional LIQUIDITY RATIOS (accrual based) and financial ratios derived from cash flow statement (specially, Capital ExpenditureRatios). The research results, by and large, indicates that both type of ratios contain unique properties and thus, can not substitute one another. Because the major part of factors that affect the uncertainty about Going-Concern, emphasize on liquidity problems of the enterprise, by understanding the relation between ratios stated above, can reach the better evaluation on GOING-CONCERN ASSUMPTION. The result of study, however, shows that there is not a significant relation between two sets and when used in conjunction with one another, they tend to depict a more clear picture of going-concern existence of an enterprise. Hence, they could be viewed as complimentary.

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APA: Copy

BAHRAMIFAR, N., MEHRANI, SASAN, & GHAYOUR, F.. (2005). THE SURVEY OF RELATION BETWEEN TRADITIONAL LIQUIDITY RATIOS & CASH FLOW STATEMENT RATIOS FOR GOING - CONCERN EVALUATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW, 12(40), 3-18. SID. https://sid.ir/paper/8294/en

Vancouver: Copy

BAHRAMIFAR N., MEHRANI SASAN, GHAYOUR F.. THE SURVEY OF RELATION BETWEEN TRADITIONAL LIQUIDITY RATIOS & CASH FLOW STATEMENT RATIOS FOR GOING - CONCERN EVALUATION. THE IRANIAN ACCOUNTING AND AUDITING REVIEW[Internet]. 2005;12(40):3-18. Available from: https://sid.ir/paper/8294/en

IEEE: Copy

N. BAHRAMIFAR, SASAN MEHRANI, and F. GHAYOUR, “THE SURVEY OF RELATION BETWEEN TRADITIONAL LIQUIDITY RATIOS & CASH FLOW STATEMENT RATIOS FOR GOING - CONCERN EVALUATION,” THE IRANIAN ACCOUNTING AND AUDITING REVIEW, vol. 12, no. 40, pp. 3–18, 2005, [Online]. Available: https://sid.ir/paper/8294/en

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