IDENTIFYING THE METHODS OF ADAPTING THE BEHAVIOR OF CASH FLOWS TO THE VARIATIONS OF THE RELEVANT FINANCIAL-ECONOMIC INDICATORS IN MULTIPLE CRISIS CONDITIONS

Veronica Grosu () and Madalina Tanasoaia
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Veronica Grosu: Stefan cel Mare University of Suceava, 720229, Romania
Madalina Tanasoaia: Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2022, vol. 10, issue 2, 46-58

Abstract: The phenomenon of globalization manifests itself in the internationalization of markets, of companies whose products or services are sold all over the world and are available to customers irrespective of their country of origin, but also of financial markets, as the role of international finance and lending is central. In this context, the purpose of this paper is focused on the analysis of the importance that economic entity gives to permanent accounting, supervision and control of cash flows to ensure business continuity and sustainability. The objectives set are focused on: O 1 - identification of the ways to use the financial resources in the organization of business sustainability and O 2 - identification of cash flow behaviors according to the related activities. The results obtained are materialized in the development of a model to evaluate the cash flow behavior for entities listed on a regulated stock exchange, affected by overlapping crises.

Date: 2022
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