A Working Capital and Liquidity

Aleksandre Petriashvili ()
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Aleksandre Petriashvili: University of Economics, Prague

Chapter Chapter 67 in New Trends in Finance and Accounting, 2017, pp 733-737 from Springer

Abstract: Abstract The measure of working capital and liquidity was accepted as a useful tool for financial analysis a long time ago. Yet a critical review of the structure of this concept, in the way it is currently applied, raises some very serious questions concerning its validity as a measure of current position. Concept of liquidity and working capital exposes evaluation, but still some authors have different opinion about the question. This paper examines two core problems: first, what is meant by liquidity and, second, what is meant by working capital.

Keywords: Working capital; Liquidity; Current assets (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-319-49559-0_67

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DOI: 10.1007/978-3-319-49559-0_67

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