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Aggregated Index For Modelling The Influence Of Fiscal, Financial And Social Policies On Enterprise Financial Performance

Author

Listed:
  • Mihaela NICOLAU

    () (Danubius University, Faculty of Economic Sciences, Galati, Romania)

  • Nicoleta BARBUTA-MISU

    () (Dunarea de Jos University, Faculty of Economic Sciences, Galati, Romania)

Abstract

In this study we develop a financial performance aggregate index (FPAI) for modelling the relationship between fiscal policy and financial performances. There are seven variables used to compose the index, that specifically reflect the influence of fiscal, financial, and social policies on the enterprise’s financial performance. Mainly, it is expected that the FPAI could be applied for modelling the effective management of typical fiscal policies for companies from different sectors, but also for evaluation of financial performances of an enterprise under these fiscal and social policies. This paper represents the theoretical results of our research, while the empirical results will be provided in a future study.

Suggested Citation

  • Mihaela NICOLAU & Nicoleta BARBUTA-MISU, 2011. "Aggregated Index For Modelling The Influence Of Fiscal, Financial And Social Policies On Enterprise Financial Performance," EuroEconomica, Danubius University of Galati, issue 5(30), pages 13-20, December.
  • Handle: RePEc:dug:journl:y:2011:i:5:p:13-20
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    File URL: http://journals.univ-danubius.ro/index.php/euroeconomica/article/view/1136/953
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    References listed on IDEAS

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    4. Auerbach, Alan J., 2002. "Taxation and corporate financial policy," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 19, pages 1251-1292 Elsevier.
    5. Laitinen, Erkki K., 2002. "A dynamic performance measurement system: evidence from small Finnish technology companies," Scandinavian Journal of Management, Elsevier, vol. 18(1), pages 65-99, March.
    6. Tsai, Hsiang-Chih & Chen, Chun-Mei & Tzeng, Gwo-Hshiung, 2006. "The comparative productivity efficiency for global telecoms," International Journal of Production Economics, Elsevier, vol. 103(2), pages 509-526, October.
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