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Annual Financial Statements - A Source For The Financial Dsecisions Of Insolvent Companies

Author

Listed:
  • Hada Teodor

    (Faculty of Science)

Abstract

The paper presents the importance of financial statements in determining the insolvency of a company. The first part of the article presents a case study and the main signals of bankruptcy: negative working capital, negative equity capitals, losses, etc. In the end of the paper we detail issues that are not observable and that are related to the actual management of the company.

Suggested Citation

  • Hada Teodor, 2010. "Annual Financial Statements - A Source For The Financial Dsecisions Of Insolvent Companies," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 1(2), pages 559-563, December.
  • Handle: RePEc:ora:journl:v:1:y:2010:i:2:p:559-563
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    File URL: http://anale.steconomiceuoradea.ro/volume/2010/n2/087.pdf
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    More about this item

    Keywords

    working capital; working capital need; treasury; equity capitals; annual financial statements;
    All these keywords.

    JEL classification:

    • G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation

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