期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2012
卷号：12
期号：2
语种：English
出版社：Ovidius University Press
摘要：The problem regarding the financial performance of the companies is related not only with the critical examination of them,but also with the evaluation realized by the audit team regarding company’s financial statements. As a fact,the lower the financial performance is,more importance to audit practices is conferred. This study is going to evaluate the performance of companies by calculating the Z score using the Anghel Function. The sample is used by evaluating the companies from the BSE (Bucharest Stock Exchange). As the model is pointing out the companies that obtained higher or lower performance,the financial audit is also important to the present context.
关键词：key words financial audit;financial performance;accounting principles;discriminant analysis;z score
