After 1990, the financial analysis of the phenomena that occur in firms has grown in importance. Financial analysts face new challenges as a result of Romania’s accession to the European Union. A thorough analysis of the investment decisions is required in order to access structural funds....

The present paper deals with the issue of current account deficit, trying to offer a series of answers to the debates regarding its recent evolution in Romania. In the former part it is presented the level of current account deficit and the evolution of its main components within the period...

While performing its current activity, a company can face two types of risks: the operating risk and the financial risk. The combined effect of these risks obviously influences the shareholders’ earnings. In order to quantify this effect, we have used the degree of combined leverage,...

The study of the risk has become very important in the last years, due to the increase of the competition on the Romanian market and also due to the consolidation of the market economy mechanisms that have determined the augmentation of the number of bankruptcies in Romania. The...

The annual financial statements of different companies must emphasize, for theinternal and external users, the activity that was run and the standing at a specific moment oftime. The assessment of a business doesn’t affect the accounting registrations. However, theaccurate image provided by...

After 1990, the financial analysis of the phenomena that occur in firms has grown in importance. Financial analysts face new challenges as a result of Romania’s joining to the European Union. A thorough analysis of the investment decisions is required in order to access structural funds. Many...

The annual financial statements of different companies must emphasize, for the internal and external users, the activity that was run and the standing at a specific moment of time. The assessment of a business doesn’t affect the accounting registrations. However, “the accurate image”...

This paper aims subjective nature of the valuation method by return on assets at an enterprise level. Starting from the evaluation principles and techniques used to determine the value of assets of an enterprise, we come upon the method the yield (revenue) by putting it into practice on an...

The financial crisis has strongly eroded the financial standing of a significant number of romanian enterprises.Exception from this fact was made not even by the large companies,listed on Bucharest Stock Exchange, which, due to the contraction of commodity markets and to the limitation of...

The performances are an important objective of management and the financial analysis uses several indicators that could measure the success of an organization. But performances may have different significances for stakeholders, depending on their necessity for information. In this paper, we...