Published February 23, 2023 | Version https://www.theijbmt.com/archive/0935/1862482473.pdf
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A study on liquidity and its determinants in Vietnamese firms

Creators

  • 1. Advanced Accounting 59A, National Economics University, Vietnam
  • 2. Advanced Finance 59A, National Economics University, Vietnam
  • 3. National Economics University, Vietnam

Description

The research is conducted to synthesize the theoretical framework of liquidity and its determinants. Then, based on information gathered from audited financial statements and different reports of listed steel firms on Vietnam Stock Exchange, we found that GDP growth rate and inflation rate have no impact on Quick ratio; Return on assets (ROA) has a positive impact but Return on Equity (ROE) has a negative relation. Based on the findings, some recommendations are given for improving the liquidity ratio of listed steel firms.

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References

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