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Keywords: afa coefficient
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Journal Articles
The role of the AFA coefficient as a new criterion in the long-run liaison between corporate liquidity and bank credit: Evidence from Turkey
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Journal of Financial Reporting and Accounting (2018) 16 (2): 274–291.
Published: 11 June 2018
... the assessment of repayments. The study presents and discusses a new multiplier (i.e. the afa coefficient), defined as the ratio of cash equivalents ratio to NWC, measured as the percentage of short-term liabilities ( Acikgoz, 2014 ). In other words, the study explores whether NWC could be an indicator...
