The purpose of this paper is to study the impact of listed companies’ indebtedness on their financial performance. Theoretical research was relied on the specialty literature concerning the analysis of the capital structure and financial structure of the company based on calculation of the...

The aim of this paper is to study the impact of financial leverage on return on equity for a sample of eight Romanian listed companies’ acting in the manufacturing dairy products sector, using financial leverage method. This method was applied for a period of 3 years (2010-2012) and reflects...

In developed countries, had been created formidable conditions for encouraging the factoring business, because using this instrument of investment and financing have grown the economic and financial stability of the company and generated a more efficient management of accounts receivable by the...

The main problems identified in determination of financial structure are referred to identifying the source of relevant funds, evaluation of risks generated by using some funds and their costs in order to ensure the autonomy of the enterprise. The objective of any company is to achieve optimal...

In this paper is designed a specific model for assessing the financial performance, based on models of bankruptcy risk, for enterprises acting in the building sector from Galati County - Romania. The main purpose of the paper is designing and development a model for evaluation financial...

The capital structure problem is important and because of the influence of leverage effect on return on equity. This paper aims to study the influence of financial leverage effect on company profitability, using financial data of three large companies from Romania, acting in pharmaceutical...

The main problems identified in determination of capital structure are referred to identifying the source of relevant funds, evaluation of risks generated by using some funds and their costs in order to ensure the autonomy of the enterprise. The objective of any company is to achieve optimal...

The aim of this paper is to identify the variables of tax compliance analysed by researchers from various countries and adapting them to the Romanian conditions to create a model to include factors that influence decision of tax compliance. Tax compliance has been studied in economics by...

In this study we develop a financial performance aggregate index (FPAI) for modelling the relationship between fiscal policy and financial performances. There are seven variables used to compose the index, that specifically reflect the influence of fiscal, financial, and social policies on the...

The politics and tax legislation being a manifestation of strict sovereignty of the State, the phenomenon of double taxation occurs frequently representing a difficult poison for the foreign trade activity, especially hindering investments abroad, technology transfer or proliferation outside of...