期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2015
卷号：2
期号：1
页码：19-24
语种：English
出版社：Academica Brâncuşi
摘要：Economic performance is an essential objective of economic entities activating in the energy sector.The profit and loss account provides relevant information for performance analyzes,but evaluating the factors which determined the modification of the financial result demands detailed analyzes based on specific techniques.This paper develops and implements an econometric model that analyses the relation between gross profit and the reversible impairment of assets.The results of the analysis have shown that,in the energy sector,there is a significant connection between those two variables.
