Una nueva Ratio sectorial: la Ratio de retorno líquido

In this paper we present two new liquidity ratios for Sector Analysis. The new ratios will provide an idea of the risk of each sector not meeting its short-term obligations. They are designed to be sensitive to increases and decreases in pressure on the cash reserves of a certain proportion of compa...

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Detalles Bibliográficos
Autores: Linares Mustarós, Salvador, Farreras Noguer, M. Àngels, Ferrer i Comalat, Joan Carles, Rabaseda i Tarrés, Joaquim
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2012
País:España
Institución:Varias* (Consorci de Biblioteques Universitáries de Catalunya, Centre de Serveis Científics i Acadèmics de Catalunya)
Repositorio:Recercat. Dipósit de la Recerca de Catalunya
OAI Identifier:oai:recercat.cat:10256/10404
Acceso en línea:http://hdl.handle.net/10256/10404
Access Level:acceso abierto
Palabra clave:Estats financers
Financial statements
Anàlisi de ràtios
Ratio analysis
Situació de solvència (Crèdit) -- Mètodes d'avaluació
Credit scoring systems
Descripción
Sumario:In this paper we present two new liquidity ratios for Sector Analysis. The new ratios will provide an idea of the risk of each sector not meeting its short-term obligations. They are designed to be sensitive to increases and decreases in pressure on the cash reserves of a certain proportion of companies in a sector. To this end, they calculate how much debt it would be possible to return. The aim is that the data from these new ratios complement the information gleaned from traditional sectoral acid tests, thus obtaining more reliable information on the solvency of the sector in question