Year: 2014
Type: article
Abstract: All investment decisions require a thorough analysis of the retrospective evolution of the entities from the concerned area, in order to estimate the long-term evolution perspectives.In this context, the present study analyzes the evolution of the entities from the Romanian metallurgical sector based on the accounting and fi nancial information published for the period 2008 -2012 and, in fact, it justifi es the situation from the perspective of users (managers, investors, auditors) and of the economic environment specifi c to Romania.Starting from this premise we created a regression model particularly useful in forecasting the evolution of the ability to deal with debt for the entities from the Romanian metallurgical sector.
Institution: Babeș-Bolyai University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W34356282
