Starting from the analysis of accounting regulations in compliance with European directives applicable to the different categories of entities, as well as from the findings of a study we carried out concerning the financial statements of certain economic agents, in this paper we intend to signal...

To illustrate the connection between the rates that reflect the companies’ financial performance, namely the return on assets and the return on equity and a measure of the companies’ risk, measured by volatility in outcome indicators, we considered 63 companies listed in category I and II on...

This paper is a study on the self-financing capacity of the Romanian companies. We selected four companies operating in automotive industry, for which self-financing capacity and several relevant financial ratios were calculated. The study covered the period 2007 - 2010, a period that included...

The article describes the complex of economic and financial indicators reflecting the results of Russia’s oil and gas industry in 2011. Price environment of the major energy resources with regard to their realization at the domestic and international markets is analyzed. Main indicators of...

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...

We developed this study starting from the idea that the actions of the five financial invesment companies represent most of the times, the first option to invest for all categories of investors, from the most “sophisticated” to the ones less familiar in the capital market issues, from small...

Business value added is a complex multilayer category whose elements are conflicting from the perspective of the company. It can be defined as the difference between revenues and costs of purchased or produced goods and services. Elements of the value added structure are: salaries, wages and...

In this paper, a study on a sample of 73 Romanian companies operating in industries was conducted. The survey covered the year 2008 and was based on data extracted from annual financial statements of the companies from the sample. Starting from a number of representative papers in the field,...

At the level of Romania, very few studies approach the issue of how mergers can influence the medium-term financial performance of the participating companies. International studies often obtain contradictory results when measuring the impact of mergers on the financial performance. This study...

The objective of the paper is to recognize the impact and relationship between the financial and operating leverages on firm’s profitability of the consumers’ product companies of Pakistan. Return on equity (ROE) of a firm is a key factor of the growth rate of its earning. The study sample...