Is liquidity associated to profitability? an analysis of the electricity industry in Iberia

Detalhes bibliográficos
Autor(a) principal: Dona, Ricardo Francisco Montenegro
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: eng
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: http://hdl.handle.net/10362/139924
Resumo: This paper aims to clarify the relationship between Profitability and Liquidity in the Portuguese and Spanish Electricity industry, using univariate, bivariate, and multivariate statistics. The study is based on a sample of 76 companies, 38 from each country. Regarding the used measures, Return on Assets is the proxy of Profitability and Current Ratio, Quick Ratio, and Cash Ratio are the proxies of Liquidity. According to the results, a positive relationship between Profitability and Liquidity was found. Being the Cash Ratio the one with higher association, meaning that if managers want to increase ROA, increasing Cash Ratio will provide that result.
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spelling Is liquidity associated to profitability? an analysis of the electricity industry in IberiaPortugalFinancial statement analysisProfitabilitySpainLiquidityDomínio/Área Científica::Ciências Sociais::Economia e GestãoThis paper aims to clarify the relationship between Profitability and Liquidity in the Portuguese and Spanish Electricity industry, using univariate, bivariate, and multivariate statistics. The study is based on a sample of 76 companies, 38 from each country. Regarding the used measures, Return on Assets is the proxy of Profitability and Current Ratio, Quick Ratio, and Cash Ratio are the proxies of Liquidity. According to the results, a positive relationship between Profitability and Liquidity was found. Being the Cash Ratio the one with higher association, meaning that if managers want to increase ROA, increasing Cash Ratio will provide that result.Ferreira, Leonor FernandesRUNDona, Ricardo Francisco Montenegro2022-06-14T10:55:07Z2022-01-212021-12-172022-01-21T00:00:00Zinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://hdl.handle.net/10362/139924TID:202998193enginfo:eu-repo/semantics/openAccessreponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAP2024-03-11T05:16:59Zoai:run.unl.pt:10362/139924Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T03:49:30.664631Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse
dc.title.none.fl_str_mv Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
title Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
spellingShingle Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
Dona, Ricardo Francisco Montenegro
Portugal
Financial statement analysis
Profitability
Spain
Liquidity
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
title_short Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
title_full Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
title_fullStr Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
title_full_unstemmed Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
title_sort Is liquidity associated to profitability? an analysis of the electricity industry in Iberia
author Dona, Ricardo Francisco Montenegro
author_facet Dona, Ricardo Francisco Montenegro
author_role author
dc.contributor.none.fl_str_mv Ferreira, Leonor Fernandes
RUN
dc.contributor.author.fl_str_mv Dona, Ricardo Francisco Montenegro
dc.subject.por.fl_str_mv Portugal
Financial statement analysis
Profitability
Spain
Liquidity
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
topic Portugal
Financial statement analysis
Profitability
Spain
Liquidity
Domínio/Área Científica::Ciências Sociais::Economia e Gestão
description This paper aims to clarify the relationship between Profitability and Liquidity in the Portuguese and Spanish Electricity industry, using univariate, bivariate, and multivariate statistics. The study is based on a sample of 76 companies, 38 from each country. Regarding the used measures, Return on Assets is the proxy of Profitability and Current Ratio, Quick Ratio, and Cash Ratio are the proxies of Liquidity. According to the results, a positive relationship between Profitability and Liquidity was found. Being the Cash Ratio the one with higher association, meaning that if managers want to increase ROA, increasing Cash Ratio will provide that result.
publishDate 2021
dc.date.none.fl_str_mv 2021-12-17
2022-06-14T10:55:07Z
2022-01-21
2022-01-21T00:00:00Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
format masterThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv http://hdl.handle.net/10362/139924
TID:202998193
url http://hdl.handle.net/10362/139924
identifier_str_mv TID:202998193
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.source.none.fl_str_mv reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
repository.mail.fl_str_mv
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