publication . Article . 2014

Liquidity Analysis Using Cash Flow Ratios as Compared to Traditional Ratios in the Pharmaceutical Sector in Jordan

Sulayman H. Atieh;
Open Access
  • Published: 01 Jan 2014 Journal: International Journal of Financial Research, volume 5, issue 3 July, pages 146-158
The purpose of this study is to examine the liquidity position of the Jordanian pharmaceutical sector using the traditional ratios as compared to the more recently developed cash flow ratios. The research involved the comparison between traditional ratios and cash flow ratios of the big seven companies of the pharmaceutical industry in Jordan over six years period (2007¨C2012). The companies were all from the same sector, and the data was obtained from the annual reports of these companies. The findings of the study revealed the following: - There are differences between the traditional ratios which relied heavily on the values derived from balance sheet, and ca...
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Medical Subject Headings: health care economics and organizations
free text keywords: liquidity, traditional liquidity ratios, cash flow ratios, statement of cash flow, cash basis, Price/cash flow ratio, Monetary economics, Cash flow statement, Market liquidity, Cash on cash return, Cash flow, Finance, business.industry, business, Balance sheet, Operating cash flow, Cash flow forecasting
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