Document Type : Research Paper
Author
Abstract
In time past many ratios such as current ratio and quick ratio had bee11 used for evaluations of corporation liquidity and ability in debt repayment.
But in recent years because of some deficiency and defection of these two ratios some other ratios such as liquidity index, cash comprehensive liquidity index, net liquidity index, cash conversion cycle, lambda and etc have been presented .
In this essay in addition to presentation of these modem ratios via calculation of modem ratio correlation with traditional ratios, we will discuss to some extent the in formational identify of them. For this reason all active corporation i n cement industry from Tehran exchange have been chosen and ratios for a period of 5 year (1379-1383) have been calculated and the correlation of them have been calculated by SPSS (a software).
The results of this research show that although the modem ratios have a near relationship with traditional ratios but they are some differences that can play an important role on decision and they contain various and more information than traditional ratios and can help users to make their decision better than before.
)