期刊名称：Scientific Annals of the “Alexandru Ioan Cuza” University of Iasi – Economic Sciences Series
印刷版ISSN：2501-1960
电子版ISSN：2501-3165
出版年度：2007
卷号：2007
出版社：Sciendo
摘要：The debt ratio of companies is a largely used ratio in the financial analysis;
the simplest way to obtain information on the debt ratio is to determine the
debt rate in total balance. According to official documents, debts are actual
obligations to third parties that occurred further to past events, that will
materialize in future releases of money and may be evaluated credibly. Yet in
Romania, numerous companies (especially limited companies) are financed by loans
made by the associates. From an accounting point of view, this financing is
debts - yet from an economic point of view there are doubts regarding this
classification (paying them back is not as compulsory as paying back a bank
credit). In a lot of 128 companies of Iaşi county (for the financial year 2005),
we found sufficient evidence to show that associates' financing is significant
as to the effect on the debt degree.
关键词：debt ratio, equity capital, sums owed to associated, risk, caution
