Capitalization of Accounting Information in the Analysis of the Economic and Financial Position of the Company

Cristina-Mihaela Ionescu (Haralambie) () and George-Alin Haralambie ()
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Cristina-Mihaela Ionescu (Haralambie): “Valahia†University of Târgoviște, Romania
George-Alin Haralambie: Petroleum-Gas University of Ploiești, Romania

Ovidius University Annals, Economic Sciences Series, 2022, vol. XXII, issue 2, 869-878

Abstract: The information provided by the annual financial statements is a source of valuable data in the diagnosis of the financial condition of an economic entity in terms of visibility and credibility, the structures specific to the financial position and performance through liquidity, but also the profitability that ensures the optimal conditions for maintaining the financial balance and at the same time the efficiency of the activity. The present study is meant to analyze the intermediate management balances in the period 2017-2021 of a company having the main activity field exploitation of salt and other non-metaleric products as well as the profitability rates as ways of analyzing economic performance in applying a discrepant method using the model proposed by Altman and Conan-Holder.

Keywords: financial performance; intermediate management balances; financial profitability rates; liquidity; risk of bankruptcy (search for similar items in EconPapers)
JEL-codes: C30 G33 M41 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xxii:y:2022:i:2:p:869-878

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