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LA INFLUENCIA DE LOS ACTIVOS NO CORRIENTES EN VENTA EN EL ÍNDICE DE LIQUIDEZ CORRIENTE DE LA EMPRESA
Autor:
Santos, Maria da Soledade Ferreira dos, Barros, Manuela Gonçalves, Oliveira, Leorténolp Sabryna da Silva, Brito, Greyce Kelly de Matos Carrijo
Publikováno v:
ConTexto-Contabilidade em Texto; v. 23 n. 53 (2023): v. 23, n. 53 (2023): jan/abr. 2023; 38-51
The article evaluated the impact of non-current assets held for sale on the current liquidity indicator. The sample consisted of 31, 36 and 32 active companies with shares traded in Latin America, based in Brazil, in the years 2013, 2014 and 2015, re