In the context of globalization, the lack of stability of the production factors raises a public issue regarding the corporation’s implications in social responsibility actions. Thus, the fiscal policy promoted by corporations can and will influence corporate social responsibility actions and...

Diversification of methods and techniques for quantification and management of risk has led to the development of many mathematical models, a large part of which focused on measuring bankruptcy risk for businesses. In financial analysis there are many indicators which can be used to assess the...

Business failure prediction is one of special importance for small and medium sized enterprises (SMEs) due to their increased vulnerability. Consequently, the purpose of this paper is to investigate the utility of financial ratios and other non-financial variables to predict business failure...

Financial analysis presents o wide set of ratios that can be used for assessing and comparing the return and the risk of the enterprises but in order to realize a classification of them it is necessary to reduce the number of ratios. This condition is satisfied through the principal component...

The entrepreneurial environment is undergoing a series of financial, fiscal and social essential changes under the impact of the economic and financial crisis. Taking into consideration that at both national and international level when taking about economical re-launching we notice the growing...

This paper aims to approach risks at enterprise financial management by identifying potential risk sources and their attached risk factors, as well as identified risk quantification through statistical and mathematical instruments. Starting from the hypothesis that, in its essence, risk means...

Starting from the concept of Corporate Social Responsibility (CSR), the purpose of this article is to highlight some of the particularities, at Small and Medium-sized Enterprises (SMEs) level, regarding: socially responsible behaviour and participation in actions related to CSR; type of CSR...

In the present context, when the world's economy is going through a profound economical and financial crisis, a series of factors among which the fiscal ones have a great effect upon the business environment, in general, and upon the small and medium businesses sector, in special. Considering...