List of Articles نسبت آنی

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  1 - The Survey Comparison Between The Traditional Of Liquidity Indices And The New of Liquidity Indices In ISE - Automotive Industry
  عباس طالب بیدختی فریده فرجی
  The main purpose of this paper,is The survey a comparison betweenThe traditional of liguidity indices and the new of liquidity indices in theCompany adopted the Tehran Stock Exchange (Automotive Industry) arehereby to users of financial statements in order to help obtai More

  The main purpose of this paper,is The survey a comparison betweenThe traditional of liguidity indices and the new of liquidity indices in theCompany adopted the Tehran Stock Exchange (Automotive Industry) arehereby to users of financial statements in order to help obtain optimaldecisions. The study population of this study, listed companies in TehranStock Exchange (Automotive Industry) during the years 1383 to 1387and is omissive sampling method has been used and informationnecessary to implement this research with the financial statements andnotes have been collected . For analysis of descriptive and analyticalstatistics have been used.The result indicate that between traditional of liquidity indices andthe new of liquidity indices is positive correlation and all the proposedcriteria for measuring liquidity within the range of assumptions that arespecific to their place are suitable for each of these indicators, howeverafter a liquidity problem have been considered and some other aspects areignored. Manuscript profile
• Open Access Article
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  2 - The Investigation of Relationship between Cash Conversion Cycle and Liquidity Ratios in Companies Listed on Tehran Stock Exchange
  Zohreh Hajiha Fereshteh Feizabadi
  The main objective of this research is to investigate the relationship between cash conversion cycle and liquidity ratios in Iranian companies' context. The study indicates that there is a positive correlation between cash conversion cycle and quick and current ratios. More

  The main objective of this research is to investigate the relationship between cash conversion cycle and liquidity ratios in Iranian companies' context. The study indicates that there is a positive correlation between cash conversion cycle and quick and current ratios. Cash conversion cycle can be defined as a technique to evaluate the working capital indicating the average of liquidity situation of a company. Therefore, the statistical population of companies listed on Tehran Stock Exchange (TSE) was examined in this research. Using randomly sampling, 180 companies were selected as the research sample. The research hypotheses were tested by correlation and regression methods. The findings demonstrated a positive strong significant correlation between cash conversion cycle and quick ratio; however, there is no significant correlation between cash conversion cycle and current ratio. There is, also, a negative significant correlation between cash conversion cycle and inventory conversion period. These results imply that quick ratio is a strong indicator of company liquidity; nonetheless, inventory has a negative effect on liquidity.   Manuscript profile