العملات المشفرة (Crypto Currencies)‎ : كيف تؤثر على نسب السيولة ؟ من وجهة نظر أعضاء هينة التدريس : بقسم المحاسبة بكلية الاقتصاد و العلوم السياسية جامعة المرقب نموذجا

الملخص EN

The purpose of the research is presenting the concept of the Crypto Currencies and find out the effect of the Crypto Currency on Liquidity Ratio ,These objectives were achieved through the presentation of an intellectual presentation of the encrypted currency; and ended with a field study based on taking the views of two independent samples of academics, They have experience and competence in accounting, The researchers relied on the questionnaire as a primary data collection tool, and used Wilcoxon Test, the following results obtained: the Crypto Currencies were considered a high-speed floating asset in the payment of normal and emergency obligations at any time without restriction, and this Property, It has been used to build a number of future scenarios for liquidity ratios, called Ultra-fast Liquidity Ratio.

Recommendations of the research: The existence of coordination and legislative cooperation at the local and international levels to protect the customers of the Crypto Currencies; and work to adopt the proposed liquidity ratios if the mechanism of issuing a court for the encrypted currency is determined