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Dynamic Relationship Between Liquidity and Firm Value: The Indian Evidence

Journal of Commerce and Accounting Research

Volume 14 Issue 4

Published: 2025
Author(s) Name: Shubha Ranjan Dutta | Author(s) Affiliation: Shibpur Dinobundhoo Institution (College) Howrah, West Bengal, India.
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Abstract

This study aims to delve into the ever-changing dynamic connection across stock market liquidity and company value. Using the panel ARDL framework and the Mean Group (MG) and Pooled Mean Group (PMG) models, the study shows that there is an affirmative association amidst liquidity and firm value, measured by ‘Enterprise Value to Sales,’ both in the long and short term. When Tobin’s Q is used as a proxy for the company value, this conclusion is confirmed. Using EV/S as a surrogate for firm value only reveals, over the long term, that operational profitability (ROA) has a significant affirmative effect on firm value. Nevertheless, when Tobin’s Q is utilised to gauge the firm’s value, a notable positive effect of ROA on the firm’s value is observed in both the long and short term. Liquidity is an important factor in a company’s valuation, according to the empirical results.

Keywords: Liquidity, Illiquidity, EV/S, Tobins Q, ROA, PMG

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