Indicadores de Liquidez e o Fluxo de Caixa Operacional: Um Estudo nas Empresas Brasileiras de Capital Aberto Indicators of Liquidity and Operating Cash Flow: A Study in Brazilian Listed Companies

This study investigated the relationship of liquidity, measured by net working capital and the need for working capital, with operating cash flow. Liquidity, historically, is determined by the current ratio, which can also be measured by the difference between current assets and