1、字数:英文 3045 单词, 15732 字符;中文 4929 汉字 出处: Ramin A K, Lizam M, Zabri S M, et al. Firms Size and Solvency Performance: Evidence from the Malaysian Public Listed FirmsJ. Journal of Engineering and Applied Sciences,2017,12(5):240-1244. 外文文献 Firms Size and Solvency Performance: Evidence from the Malaysian P
2、ublic Listed Firms Abstract Firm solvency is one of the important indicators in measuring firms performance. Firm ability to grow and sustaining their business in the highly competitive business environment depends significantly on its cash flow management capacity that subsequently results to a bus
3、iness stay solvent at every phase of business life cycle. Early detection of financial distress is important for every firm of various sizes. Previous findings on firms size and solvency performance varies which tendency on agreeing to the assumption that larger firms have the advantages to avoid in
4、solvency as compare to smaller firms. However, previous studies have also revealed that larger firms such as public listed company were not escape from facing financial distress which eventually lead to insolvency. Therefore, the study was aimed to mdentify the influence of firms size and solvency p
5、erformance of public listed firms in Malaysia. A total of 149 firms were used to measure their financial data performance for a period between 2011 and 2014. Firm total assets and paid capital were used as a proxy to firm size. The current ratio and debt ratio were used as a proxy to measure the sol
6、vency performance. The study found that firm size measured by total assets has moderately influence the solvency performance of firms indicated by the debt ratio and current ratio. However the firm size measured by paid-up capital has lesser influence on solvency performance measured by debt ratio and no influence on current ratio. Kev words: Current ratio, debt ratio, firm size. Insolvency, liquidity, Solvency INTRODUCTION In any situation, firms should be able to meet short and