CASH FLOWS IN ROMANIAN SMALL AND MEDIUM ENTERPRISES

Gaban Lucian
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Gaban Lucian: 1 DECEMBER 1918 UNIVERSITY ALBA IULIA, ROMANIA

Annals - Economy Series, 2016, vol. 4, 46-52

Abstract: Financial reporting system includes three main pillars, namely balance sheet, income statement and cash flow. If the balance sheet reflects shareholders’ wealth at a given time, income statement demonstrates the efficiency or inefficiency of the activity and cash flows measures the company’s viability. This is the reason for which I have approached the cash flow matter in this paper, reviewing the latest studies and studying in detail the evolution of cash flow ratios on small and medium enterprises in Romania for a period between 2006 and 2014, highlighting the effects of the financial crisis on these enterprises.

Keywords: cash flow; source of capital; funds flow; debts; turnover. (search for similar items in EconPapers)
Date: 2016
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