Ertugrul, Melik; Coskun, Ali - In: International journal of management and economics 57 (2021) 1, pp. 3-13
(decreases) as financial health decreases. By considering the liquidity dimension of financial health, we analyze an accrual …-based liquidity ratio (current ratio) and a cash-based liquidity ratio (OCF ratio) from the perspective of this hypothesis. Using the … more convenient and reliable measure of liquidity than the current ratio. …