O mito da liquidez

João Carlos Hopp and Helio de Paula Leite

RAE - Revista de Administração de Empresas, 1989, vol. 29, issue 4

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.

Date: 1989
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