"7"^^ . . "1"^^ . "The International Conference Hradec Economic Days 2014, Peer-Reviewed Conference Proceedings, Part V." . "Similar optimal or recommended values of liquidity ratios are commonly appearing in the Czech literature. The purpose of this paper is to calculate a recommended value of current ratio for large firms in the manufacturing sector based on the data in three consecutive years, from 2009 to 2011. The analysis of the best-performing firms showed that current ratio frequency distribution matches a gamma distribution function, where its peak determines the recommended value at 1.4 or as an interval (1.2, 1.6), which denotes the most common value of current ratio."@en . "1"^^ . "14560" . . "42550" . "Rethinking Liquidity Ratios: The Case of Manufacturing in the Czech Republic"@en . . "[18C3862E4784]" . . . . . "RIV/00216224:14560/14:00075038" . "Rethinking Liquidity Ratios: The Case of Manufacturing in the Czech Republic" . . "2014-02-04+01:00"^^ . "Rethinking Liquidity Ratios: The Case of Manufacturing in the Czech Republic" . "9788074353703" . "Gaudeamus, the University of Hradec Kr\u00E1lov\u00E9" . "Hradec Kr\u00E1lov\u00E9" . . "Hradec Kr\u00E1lov\u00E9" . . . "RIV/00216224:14560/14:00075038!RIV15-MSM-14560___" . . . "S" . . "financial performance; liquidity ratios; current ratio; optimal values; manufacturing"@en . "Pokora, Jind\u0159ich" . . . "Similar optimal or recommended values of liquidity ratios are commonly appearing in the Czech literature. The purpose of this paper is to calculate a recommended value of current ratio for large firms in the manufacturing sector based on the data in three consecutive years, from 2009 to 2011. The analysis of the best-performing firms showed that current ratio frequency distribution matches a gamma distribution function, where its peak determines the recommended value at 1.4 or as an interval (1.2, 1.6), which denotes the most common value of current ratio." . "Rethinking Liquidity Ratios: The Case of Manufacturing in the Czech Republic"@en . .