%0 Journal Article
%T -
%J Accounting and Auditing Review
%I University of Tehran
%Z 2645-8020
%D 2005
%\ 06/22/2005
%V 12
%N 2
%P -
%! -
%K Accrual Financial Ratios
%K Capital Expenditure Ratios
%K Financial Ratios Based on Cash Flows
%K Going-Concern Assumption
%K Liquidity Ratios
%R
%X 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 properties and thus, can not substitute one another. Because the major part of factors that affect the uncertainty about Going-Concern, emphasize on liquidity problems of the enterprise, by understanding the relation between ratios stated above, can reach the better evaluation on going-concern assumption. The result of study, however, shows that there is not a significant relation between two sets and when used in conjunction with one another, they tend to depict a more clear picture of going-concern existence of an enterprise. Hence, they could be viewed as complimentary.
%U https://acctgrev.ut.ac.ir/article_10478_6c78e3318ce73b77308f66d865286768.pdf