Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information
The paper highlights the issue of accounting information as source for determining the financial position, with the customization on a case study in the clothing industry. This study provides an integrated approach to how the financial position can be determined by the financial CEMATT model for a case study based on 108 medium-sized companies selected according to their turnover in the clothing industry in Romania in 2014. The results of the study were encouraging, the most analyzed companies being within the area of financial balance; moreover, none of the companies analysed, in terms of financial diagnosis, wasnâ€™t registered in the critical region, that lead a company to bankruptcy
Volume (Year): (2016)
Issue (Month): 2 ()
|Contact details of provider:|| Postal: No. 59-61, Nicolae Balcescu Street, Postal Code 800008, Galati|
Phone: (0040) 336.130.242
Fax: (0040) 336.130.242
Web page: http://www.feaa.ugal.ro
More information through EDIRC
References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Tian, Yan & Zhou, Hui, 2015. "From bottom line to consumers’ mind: The framing effects of accounting information," Accounting, Organizations and Society, Elsevier, vol. 43(C), pages 56-66.
- Jerold L. Zimmerman, 2015. "The role of accounting in the twenty-first century firm," Accounting and Business Research, Taylor & Francis Journals, vol. 45(4), pages 485-509, June.
- Brigitte EIERLE & Wolfgang SCHULTZE, 2013. "The Role of Management as a User of Accounting Information: Implications for Standard Setting," Journal of Accounting and Management Information Systems, Faculty of Accounting and Management Information Systems, The Bucharest University of Economic Studies, vol. 12(2), pages 155-189, June.
- Barros, Carlos Pestana & Peypoch, Nicolas, 2009. "An evaluation of European airlines' operational performance," International Journal of Production Economics, Elsevier, vol. 122(2), pages 525-533, December.
- Ana-Maria Burca & Ghiorghe Batrinca, 2014. "The Determinants of Financial Performance in the Romanian Insurance Market," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 4(1), pages 299-308, January.
- Laure Latruffe & Sophia Davidova & Kelvin Balcombe, 2008. "Productivity change in Polish agriculture: an illustration of a bootstrapping procedure applied to Malmquist indices," Post-Communist Economies, Taylor & Francis Journals, vol. 20(4), pages 449-460.
- Odeck, James, 2008. "How efficient and productive are road toll companies?: Evidence from Norway," Transport Policy, Elsevier, vol. 15(4), pages 232-241, July.
- Kristin J Forbes, 2002.
"How Do Large Depreciations Affect Firm Performance?,"
IMF Staff Papers,
Palgrave Macmillan, vol. 49(Special i), pages 214-238.
- Forbes, Kristin, 2002. "How Do Large Depreciations Affect Firm Performance?," Working papers 4379-02, Massachusetts Institute of Technology (MIT), Sloan School of Management.
- Kristin J. Forbes, 2002. "How Do Large Depreciations Affect Firm Performance?," NBER Working Papers 9095, National Bureau of Economic Research, Inc.
- Horta, I.M. & Camanho, A.S. & Moreira da Costa, J., 2012. "Performance assessment of construction companies: A study of factors promoting financial soundness and innovation in the industry," International Journal of Production Economics, Elsevier, vol. 137(1), pages 84-93.
- Hall, Matthew, 2010. "Accounting information and managerial work," Accounting, Organizations and Society, Elsevier, vol. 35(3), pages 301-315, April.
- Cristian Ionel VĂTĂŞOIU & Mihaela GHEORGHE & Ioan Dumitru MOTONIU & Ileana Sorina (Rakos) BOCA, 2010. "Accounting information - the base of financial analysis in investment decisions," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 244-254, December.
- M. Adams & M. Buckle, 2003. "The determinants of corporate financial performance in the Bermuda insurance market," Applied Financial Economics, Taylor & Francis Journals, vol. 13(2), pages 133-143.
- Odeck, James, 2006. "Identifying traffic safety best practice: an application of DEA and Malmquist indices," Omega, Elsevier, vol. 34(1), pages 28-40, January.
- Chen, Po-Chi & Yu, Ming-Miin & Chang, Ching-Cheng & Hsu, Shih-Hsun, 2008. "Total factor productivity growth in China's agricultural sector," China Economic Review, Elsevier, vol. 19(4), pages 580-593, December.
- Ma, Jinlong & Evans, David G. & Fuller, Robert J. & Stewart, Donald F., 2002. "Technical efficiency and productivity change of China's iron and steel industry," International Journal of Production Economics, Elsevier, vol. 76(3), pages 293-312, April.
- Huefner, Ronald J. & Largay III, James A., 2008. "The role of accounting information in revenue management," Business Horizons, Elsevier, vol. 51(3), pages 245-255.
- Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
- Mukherjee, Kankana & Ray, Subhash C. & Miller, Stephen M., 2001. "Productivity growth in large US commercial banks: The initial post-deregulation experience," Journal of Banking & Finance, Elsevier, vol. 25(5), pages 913-939, May.
- Maria-Mihaela DINCA & Nicolae Paul VIRAG & Bogdan COTLET, 2012. "The role of accounting information in the economic entity," Anale. Seria Stiinte Economice. Timisoara, Faculty of Economics, Tibiscus University in Timisoara, vol. 0, pages 608-612, May.
- Nicolae Todea & Ioana DORIN & Anca UDRISTIOIU, 2011. "The quality of the accounting information as support formanagement’s decision," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 153-158, September.
- Danos, Paul & Holt, Doris L. & Imhoff, Eugene Jr, 1989. "The use of accounting information in bank lending decisions," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 235-246, April.
- Vincent Okoth Ongore & Gemechu Berhanu Kusa, 2013. "Determinants of Financial Performance of Commercial Banks in Kenya," International Journal of Economics and Financial Issues, Econjournals, vol. 3(1), pages 237-252.
- Ovidiu FOLCUT & Diana-Mihaela POCIOVALISTEANU & Radu DESPA & Razvan MUSTEA & Iuliu IVANESCU & Mona Maria IVANESCU, 2009. "Romanian textiles and clothing industry – present and perspectives," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 239-256, December.
When requesting a correction, please mention this item's handle: RePEc:ddj:fseeai:y:2016:i:2:p:10-17. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gianina Mihai)
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.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with 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 profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.