Impact of ratios derived from operating cash flows on the liquidity of industrial institutions Study of some Algerian institutions during the period 2011-2015

Abstract

This study aims to determine the impact of ratios derived from operating cash flows on
the liquidity of industrial institutions in Algeria during the period 2011-2015 through the use of the
Panal longitudinal regression model and using the Eviews 09 program used to explain and find the
impact between operating cash flow ratios and liquidity indicators, and the study sample included
60 industrial institutions.
The study found that there is no statistically significant relationship and impact of the ratios of net
operating cash flows to total liabilities, interest Income, net Income and equity on liquidity
indicators and the existence of a statistically significant relationship and impact of net operating
cash flows to both current liabilities and net sales on liquidity indices