O mito da liquidez
Main Article Content
Abstract
The traditional financiaI analysis supposes that the company will be closed in a short period of time and, arbitrarilly, classifies the so calIed liquidityratios in pre-established standards. Though these ratios are easy to be calculated it is mandatory that the users be aware of the Static conditionof the information and that the liabilities will be paid by the funds produced by using the various assets and not by its liquidation. The [inancial ratios has been overvalued as an efficient tool for bankruptcy forecast but lately the cash flow has been considered as a better tool in forecasting the financiai problems of companies.
Downloads
Download data is not yet available.
Metrics
Metrics Loading ...
Article Details
How to Cite
HOPP, J. C.; LEITE, H. de P. O mito da liquidez. RAE - Revista de Administracao de Empresas , [S. l.], v. 29, n. 4, p. 63–69, 1989. Disponível em: https://periodicos.fgv.br/rae/article/view/38876. Acesso em: 3 jul. 2024.
Section
Especial
A RAE compromete-se a contribuir com a proteção dos direitos intelectuais do autor. Nesse sentido:
- adota a licença Creative Commoms BY (CC-BY) em todos os textos que publica, exceto quando houver indicação de específicos detentores dos direitos autorais e patrimoniais;
- adota software de detecção de similaridades;
- adota ações de combate ao plagio e má conduta ética, alinhada às diretrizes do Committee on Publication Ethics (COPE)