The most common ratio using current asset and current-liability data is the current ratio, which is current assets divided by current liabilities.

利用流动资产和流动负债数据计算的最常见的比率是流动比率，即流动资产除以流动负债。

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But inconsistent with prior studies, the debt-to-asset ratio, the current ratio and the growth rate of total assets are not found to be associated with beta in our study.

与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。

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But inconsistent with prior studies, the debt-to-asset ratio, the current ratio and the growth rate of total assets are not found to be associated with beta in our study.

与预期不一致的是，实证研究没有发现资产负债率、流动比率和总资产增长率对贝塔系数有显著影响。

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