The work of the market economy in a modern and efficient way depends on the existence of an as large as possible number of competitive enterprises, both on the internal and external market. In order to make a global assessment of the economical and financial performances of the Romanian...

The performances are an important objective of management and the financial analysis uses several indicators that could measure the success of an organization. But performances may have different significances for stakeholders, depending on their necessity for information. In this paper, we...