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

  • Mihaela NICOLAU


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

  • Nicoleta BARBUTA-MISU


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

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.

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

Volume (Year): (2011)
Issue (Month): 5(30) (December)
Pages: 13-20

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Handle: RePEc:dug:journl:y:2011:i:5:p:13-20
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  1. Da Rin, Marco & Di Giacomo, Marina & Sembenelli, Alessandro, 2011. "Entrepreneurship, firm entry, and the taxation of corporate income: Evidence from Europe," Journal of Public Economics, Elsevier, vol. 95(9), pages 1048-1066.
  2. Conefrey, Thomas & FitzGerald, John, 2011. "The Macro-economic Impact of Changing the Rate of Corporation Tax," Papers RB2011/2/1, Economic and Social Research Institute (ESRI).
  3. Alan J. Auerbach, 2001. "Taxation and Corporate Financial Policy," NBER Working Papers 8203, National Bureau of Economic Research, Inc.
  4. 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.
  5. 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.
  6. Sohn, So Young & Kim, Hong Sik, 2007. "Random effects logistic regression model for default prediction of technology credit guarantee fund," European Journal of Operational Research, Elsevier, vol. 183(1), pages 472-478, November.
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