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A Working Capital and Liquidity

In: New Trends in Finance and Accounting

Author

Listed:
  • Aleksandre Petriashvili

    (University of Economics, Prague)

Abstract

The measure of working capital and liquidity was accepted as a useful tool for financial analysis a long time ago. Yet a critical review of the structure of this concept, in the way it is currently applied, raises some very serious questions concerning its validity as a measure of current position. Concept of liquidity and working capital exposes evaluation, but still some authors have different opinion about the question. This paper examines two core problems: first, what is meant by liquidity and, second, what is meant by working capital.

Suggested Citation

  • Aleksandre Petriashvili, 2017. "A Working Capital and Liquidity," Springer Proceedings in Business and Economics, in: David Procházka (ed.), New Trends in Finance and Accounting, chapter 0, pages 733-737, Springer.
    • Handle: RePEc:spr:prbchp:978-3-319-49559-0_67
    DOI: 10.1007/978-3-319-49559-0_67
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