期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2016
期号：2
出版社：Dunarea de Jos University of Galati
摘要：The paper highlights the issue of accounting information as source for determining thefinancial position, with the customization on a case study in the clothing industry. Thisstudy provides an integrated approach to how the financial position can be determined bythe financial CEMATT model for a case study based on 108 medium-sized companiesselected according to their turnover in the clothing industry in Romania in 2014. Theresults of the study were encouraging, the most analyzed companies being within the areaof financial balance; moreover, none of the companies analysed, in terms of financialdiagnosis, wasn’t registered in the critical region, that lead a company to bankruptcy.
