IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v3y2022i7p14-23.html
   My bibliography  Save this article

Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions

Author

Listed:
  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

The hospitality industry, reflected in the literature under the acronym HoReCa, is an extremely volatile area of activity, often fluctuating and very sensitive to a wide range of conjunctural factors. The business entities in this sector are frequently influenced by the events occurring both at the level of their microenvironment and their macroenvironment. In this article we aim to perform the analysis of the financial position and its variations related to an entity in the hospitality industry situated on the Romanian seaside, taking into account the normal situation before the pandemic, but also the crisis generated by COVID-19.

Suggested Citation

  • Bogdan Cosmin GOMOI, 2022. "Analysis of the Financial Position of an Entity on the Romanian Seaside under Normal and Pandemic Conditions," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(7), pages 14-23, July.
    • Handle: RePEc:ahd:journl:v:3:y:2022:i:7:p:14-23
    DOI: 10.37945/cbr.2022.07.02
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-of-an-entity-on-the-romanian-seaside-under-normal-and-pandemic-conditions-a233d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/analysis-of-the-financial-position-of-an-entity-on-the-romanian-seaside-under-normal-and-pandemic-conditions-a233a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2022.07.02?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    financial position; ratio; difference; normality; pandemic;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • L83 - Industrial Organization - - Industry Studies: Services - - - Sports; Gambling; Restaurants; Recreation; Tourism
    • G01 - Financial Economics - - General - - - Financial Crises

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:3:y:2022:i:7:p:14-23. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.