REFLECTION OF THE PANDEMIC CRISIS EFFECTS IN THE FINANCIAL REPORTS. AN OUTLOOK ON HORECA INDUSTRY

Carmen SCORÈšE (), Daniela Zä‚podeanu () and LuminiÈ›a Rus ()
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Carmen SCORÈšE: University of Oradea
Daniela Zä‚podeanu: University of Oradea
Luminița Rus: University of Oradea

Annales Universitatis Apulensis Series Oeconomica, 2021, vol. 2, issue 23, 7

Abstract: The economic growth of a nation is given by the future of economic entities across every domain. This future represents an important objective, with the decision-making process influenced by various factors. For a better future, economic entities have to manage better the sources and resources they need: financial, non-financial, or natural. This research aims to identify the pandemic crisis's impact on the economic entity's activity in HORECA. In that sense, financial reports have been analyzed, alongside annual reports from commercial entities traded on Bucharest Stock Exchange and belong to the activity domain related to the CAEN code 55-56. The paper is empirical research based on the analysis of financial indicators of the economic entities in this branch and on the analysis of the information gathered from the financial reports, which can lead to achieving this research objective.

Keywords: accounting information; financial indicators; government aid; operational activities; pandemic crisis (search for similar items in EconPapers)
JEL-codes: L51 L83 M40 M41 (search for similar items in EconPapers)
Date: 2021
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