In the present article there are presented results of the analysis of the impact of production structure of profitability and risk of farms. The production structure was given by proportion of fundamentals crops on total income from agricultural production. The first part of the analysis...

The performance measurement is essential in any organisation whose existence depends on its efficiency. In this article, we note the effect of IFRS on the evaluation of the performance of companies. For this purpose, we propose a comparative analysis between the Tunisian and international...

Financial analysis interprets a company's past and present financial health and predicts its future condition. Although company financial statements contain a wealth of information to support this analysis, their interpretation may be complicated. Experts in this field are limited. This research...

Poultry is an important part of rural life in several developing countries. Commercialization of this business appears more beneficial but has not obtained the expected momentum, mainly due to lack of information and perception of high cash requirements and thus risky nature. Although the...

Problems in economy and finance have attracted the interest of statistical physicists all over the world. Fundamental problems pertain to the existence or not of long-, medium- or/and short-range power-law correlations in various economic systems, to the presence of financial cycles and on...

At the microeconomic level, the appreciation of the capitals’ profitability is a very complex action which is of interest for stakeholders. This study has as main purpose to extend the traditional analysis model for the capitals’ profitability, based on the ratio “Return on capital...

Trading income and related profitability indicators present overall indicators for evaluation of entrepreneurial subjects. Although the fact that agrarian sector is a specific branch of national economy, unprofitable subject faces long-term threat to its existence also within this sector....

The strategic analysis is the process of identifying an organization's middle and long run position in relation to the external environment, its internal resources, the shareholders’ skills, desires and influences. The essence of the competitive strategy consists in choosing a chain of...

The objective of the present empirical study is to show, through a confirmatory factor analytic approach, that it is possible to obtain a complete, yet parsimonious, financial characterisation of a manufacturing SME through a limited number of essential indicators. An a priori classification...

The objective of the present empirical study is to show, through a confirmatory factor analytic approach, that it is possible to obtain a complete, yet parsimonious, financial characterisation of a manufacturing SME through a limited number of essential indicators. An a priori classification...