Financial analysis presents o wide set of ratios that can be used for assessing and comparing the return and the risk of the enterprises but in order to realize a classification of them it is necessary to reduce the number of ratios. This condition is satisfied through the principal component...

This paper aims to approach risks at enterprise financial management by identifying potential risk sources and their attached risk factors, as well as identified risk quantification through statistical and mathematical instruments. Starting from the hypothesis that, in its essence, risk means...