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                <text>The aim of this research was to establish the nexus between liquidity and the viability of quoted non-financial establishments in Ghana. Panel data deduced from the published annual reports of 15 entities for the period 2008 to 2017 was employed for the study. Preliminarily, cross-sectional reliance, unit root, serial correlation, heteroscedasticity, co-integration, and causality tests were respectively performed. Our findings established that there exists no cross-sectional reliance, and input variables are stationary and co-integrated with no presence of heteroscedasticity and serial correlation. Estimates from the random effects generalized least squares (GLS) regression showed that liquidity has significant adverse effect on the firms’ Return on Equity (ROE) but had insignificantly positive effect on ROE when surrogated by the cash flow ratio. Finally, test based on causalities uncovered that, with the exception of Current …</text>
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                <text>Karen Awo Harley Kwadwo Ankomah, Frederick Akpali Samena, Isaiah Sikayena, Patrick Ofori-Oppong, Bernard Arpoh-Baah, Emmanuel Boadi</text>
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                <text>Capital structure and its impact on firm performance is a key issue in finance, and there are a number of theories and empirical papers that explain this relationship. Using secondary data from listed companies that have traded on the Ghana Stock Exchange (GSE) from 2016 to 2020, the study specifically examines the effect of short-term debt, long-term debt, and total debts on the operational efficiency of listed non-financial companies in Ghana. The study shows that a firm's return on assets decreases as its amount of debt accumulation rises. Also, some firm-specific variables have small but significant impacts on enterprises' profitability. The study recommends that, to ensure that there is adequate cash available for the company's ongoing operations, corporate finance managers should ensure working capital is managed properly and responsibly. Also, in the extreme case where a short-term borrower facility is unavoidably required and must be acquired, the study advises administrators to make sure that the total amount of short-term obligations taken on as a percentage of the capital structure is less than the sum of non-current liabilities and equity in total assets.</text>
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