ANNUAL FINANCIAL STATEMENTS - A SOURCE FOR THE FINANCIAL DSECISIONS OF INSOLVENT COMPANIES

Teodor Hada ()

Annals of Faculty of Economics, 2010, vol. 1, issue 2, 559-563

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.

Keywords: working capital; working capital need; treasury; equity capitals; annual financial statements (search for similar items in EconPapers)
JEL-codes: G33 (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ora:journl:v:1:y:2010:i:2:p:559-563

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