Home  Journals  Financial Analytics: Science and Experience  27(213) - 2014 July

Method of evaluating the liquidity coefficients in terms of the size of agricultural enterprises

Available online: 18 July 2014

Subject Heading: ECONOMY OF ENTERPRISE

JEL Classification: 

Pages: 21-29

The article, using complex methods of statistical analysis of the liquidity coefficients, makes an assessment of 255 agricultural enterprises of the Krasnodar region within the period of 2007–2011. The authors introduced the notion of classes (levels) of the estimates of coefficients of liquidity and made calculation of their value. Based on the research findings, the authors propose to take into account the size of an enterprise in assessing its liquidity. The author's methodology will allow for a more qualitative analysis of the liquidity of agricultural enterprises at the level not only of financial management of companies, but also bank institutions, potential investors, auditors and financial analysts.

Keywords: liquidity ratio, agricultural, enterprise, size, statistical analysis, variance analysis, level, valuation

References:

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