The use of accounting information in analyzing the liquidity risk of economic entities

Rezumat Liquidity analysis can be seen as a particularly important process because it is considered to be an indicator that most accurately and faithfully reflects the financial situation in which the company is at a given moment. The periodic determination and follow-up of the three liquidity ratios is recommended to be carried out from the first months of the company's activity, respectively and throughout it, in order to be able to avoid the occurrence of financial risks by the management of the company, which later lead to the impossibility payment of short-term debts or even upon its bankruptcy. In light of the fact that the indicator represents a method by which a company's ability to meet short-term debt coverage is tested based on current assets, namely: inventories, receivables, short-term financial investments and liquidity, it can be stated that liquidity plays an important role in the continuous development of the activity. In this paper, we want to analyze the liquidity ratios of a company, interpret its results and conclude whether it has a beneficial and lasting financial situation.