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Research ArticleOpen accessPhrase in the titleSome Effects of Alternative Foreign Currency Translation Methodologies on two Short-Term Liquidity RatiosPaul E. HoltThis study focused on two short-term liquidity ratios, the current ratio and inventory turnover and attempted to identify, in terms of empirical properties, if and in what ways foreign currency translation methodologies generate different results. Fifty companies’ accounts were translated from U.S. dollars to U.K. pounds. Post-translation Spearman rank correlation coefficients were extremely high for all methodology pairs, but t … …American Journal of Economics and Business Administration, Vol. 3, Issue 4 · 8 Mar 2012 · 7,484 accessesView PDF Cite

1 article for “short-term liquidity ratios”