The present study empirically examines the financial performance of European companies and tries to identify the profitability differences that exist between: enterprises with same profile, economic sectors and between several countries from the European Union. Based on data of the year 2009,...

In the last three decades, many emerging countries have moved away from a system of restrictive monetary and financial controls to a more liberalized financial sector. The restrictive imposed policies were expected to contribute to industrialization of the economy and to the stability of the...

probability that cash flows or return will vary from expectations. Standard corporate finance theory supposes that a company chooses a capital structure that maximizes company value. A fundamental idea in finance is the relationship between risk and return. The greater the amount of risk that an...

The study is divided into four parts: in the introduction are presented the theoretical aspects of the consolidated financial statements and the consolidation methods. During the second part are shown the structure rates calculated prior and after the consolidation, and in the third are...

In the present paper the authors show the modality of analysing the IT entities using Du Pont method.