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The Analysis Of The Company’S Financial Position Within The Context Of Climate Change

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Author Info

  • Willi PÃVÃLOAIA

    ()
    (George Bacovia University, Romania)

  • Marius-Dumitru PARASCHIVESCU

    ()
    (George Bacovia University, Romania)

  • Gabriela-Daniela BORDEIANU

    ()
    (George Bacovia University, Romania)

  • Florin RADU

    ()
    (George Bacovia University, Romania)

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    Abstract

    The financial impact of environment destruction is very important, and entities have to present information concerning the implemented environmental policies, objectives and programs, the expenses made in this field, the met ecological risks. Accounting is the main source of information that allows the estimation of an entity’s value, and as a consequence, it is necessary that it reflects the environment aspects that certainly have significant financial consequences. The utility of the information concerning the economic resources controlled by the company and their modification in the past consists in the possibility of anticipating the company’s capacity to generate liquidity in the future as well as the evaluation the management’s administrative skills.

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    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/251
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    Bibliographic Info

    Article provided by Danubius University of Galati in its journal Euroeconomica.

    Volume (Year): (2009)
    Issue (Month): 1(22) (May)
    Pages: 16-34

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    Handle: RePEc:dug:journl:y:2009:i:1:p:16-34c:dug:journl:y:2009:i:1:p:16-34

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    Web page: http://www.euroeconomica-danubius.ro/
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    Related research

    Keywords: environmental protection; accounting; expenses; liquidity indicators; risk indicators; profitability indicators;

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