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Capitalization of Accounting Information in the Analysis of the Economic and Financial Position of the Company

Author

Listed:
  • Cristina-Mihaela Ionescu (Haralambie)

    (“Valahia†University of Târgoviște, Romania)

  • George-Alin Haralambie

    (Petroleum-Gas University of Ploiești, Romania)

Abstract

The information provided by the annual financial statements is a source of valuable data in the diagnosis of the financial condition of an economic entity in terms of visibility and credibility, the structures specific to the financial position and performance through liquidity, but also the profitability that ensures the optimal conditions for maintaining the financial balance and at the same time the efficiency of the activity. The present study is meant to analyze the intermediate management balances in the period 2017-2021 of a company having the main activity field exploitation of salt and other non-metaleric products as well as the profitability rates as ways of analyzing economic performance in applying a discrepant method using the model proposed by Altman and Conan-Holder.

Suggested Citation

  • Cristina-Mihaela Ionescu (Haralambie) & George-Alin Haralambie, 2022. "Capitalization of Accounting Information in the Analysis of the Economic and Financial Position of the Company," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 869-878, Decembrie.
    • Handle: RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:869-878
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    More about this item

    Keywords

    financial performance; intermediate management balances; financial profitability rates; liquidity; risk of bankruptcy;
    All these keywords.

    JEL classification:

    • C30 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - General
    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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