期刊名称:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN:1844-7007
出版年度:2014
期号:4
页码:6-12
语种:English
出版社:Academica Brâncuşi
摘要:The analysis of financial economic ratios provides managers and external partners feedback on the results obtained from operational activities and the associated performance and risks.This paper studies the functional dependence of the companies’ success (on performance) over internal financial management elements.The research was carried out for the most traded non-financial securities Bucharest listed companies and covers the period 2011- 2013.To carry out its purpose it analyzed the interdependence between the key financial ratios,studying the impact of liquidity ratios,solvency and efficiency on profitability.The study provides empirical evidences to identify factors that have ensured the performance of companies and their ranking in the segment of the most traded companies in Romania.Results suggest the view that the source of company success on the capital market lies in the positive signals sent to investors regarding profitability and the low risk of solvency.This study gives additional information for managerial decision-making in order to create more value and a better positioning of the companies in the market.