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This study involves a comparative analysis of the information content of Traditional Liquidity Ratios (accrual based) and financial ratios derived from cash flow statement (specially, Capital Expenditure Ratios). The research results, by and large, indicates that both type of ratios contain unique p...

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Bibliographic Details
Main Authors: نقی بهرامفر, ساسان مهرانی, فرزاد غیور
Format: Article
Language:fas
Published: University of Tehran 2005-06-01
Series:بررسی‌های حسابداری و حسابرسی
Subjects:
Online Access:https://acctgrev.ut.ac.ir/article_10478_6c78e3318ce73b77308f66d865286768.pdf