PARTICULARITIES CONCERNING THE PROFITABILITY AND THE FINANCIAL INSTRUMENTS PORTFOLIO RISK

Valentina Minea, Liliana MANEA (neagu) () and Maria LUPU (botezatu)
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Valentina Minea: Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania
Liliana MANEA (neagu): Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania
Maria LUPU (botezatu): Doctoral School "Valahia" University of Targoviste in the project PREDEX (POSDRU/CPP107/DMI1.5/S/77497), Romania

Internal Auditing and Risk Management, 2013, vol. 30, issue 1, 205-218

Abstract: Over time, those who manage the portofolios of financial instruments have dealt with changes from a reglementation, market and technology point of view. The mass capital has increased as a following of the new economy’s flows and because of the important additional values from the stock market which have registered record after record. All of these causes helped the portfolio management named also the management of financial assets to enter into a most favorable environment. The research method used for this article includes studies about current legislations, guides, manuals and other specialized domestic or international well known literature. The study combined and compared also the results with the practical day to day situations. The main purpose of our study was to analyze the way how the accounting doctrine made the inclusion for these concepts but also for updating our knowledge of the risks arising in the moment when the financial products are used.

Keywords: Financial instrument; portfolio; risk; investment; derivative; financial risk; transactions; accounting. (search for similar items in EconPapers)
Date: 2013
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Persistent link: https://EconPapers.repec.org/RePEc:ath:journl:v:30:y:2013:i:1:p:205-218

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