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 LIQUIDITY ANALYSIS OF VIETNAMESE LISTED FIRMS USING TRADITIONAL RATIOS AND CASH FLOW RATIOS
Tác giả hoặc Nhóm tác giả: Pham Quang Tin; Tran Thi Nga; Pham Thi Kim Lanh
Nơi đăng: International Journal of Business, Economics and Law: ISSN 2289-1552; Số: Vol. 12;Từ->đến trang: 13-23;Năm: 2017
Lĩnh vực: Chưa xác định; Loại: Bài báo khoa học; Thể loại: Quốc tế
TÓM TẮT
Liquidity analysis is one of the most important contents in enterprise’s financial analysis. Liquidity position is commonly measured by financial ratios that are conventional ratios (based on balance sheet and income statement) and cash flow ratios. To examine whether there is a difference between traditional ratios and cash flow based ratios as a measure of liquidity of
Vietnamese listed companies, estimation method and mean difference testing method are applied in the study. The result indicates that there is a statistical difference between cash flow ratio and current ratio as well as between critical needs cash coverage ratio and quick ratio of Vietnamese listed companies. Meanwhile, no statistical difference is spotted regarding interest coverage ratio of Vietnamese listed companies in both approaches.
ABSTRACT
Liquidity analysis is one of the most important contents in enterprise’s financial analysis. Liquidity position is commonly measured by financial ratios that are conventional ratios (based on balance sheet and income statement) and cash flow ratios. To examine whether there is a difference between traditional ratios and cash flow based ratios as a measure of liquidity of
Vietnamese listed companies, estimation method and mean difference testing method are applied in the study. The result indicates that there is a statistical difference between cash flow ratio and current ratio as well as between critical needs cash coverage ratio and quick ratio of Vietnamese listed companies. Meanwhile, no statistical difference is spotted regarding interest coverage ratio of Vietnamese listed companies in both approaches
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