O mito da liquidez
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Published:
Oct 1, 1989
Keywords:
Debt ratio going concern hypothesis current asset current liability net working capital cash flow
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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.
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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.
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