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Provizioanele – soluție pentru reziliența afacerilor în condiții de criză

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dc.contributor.author Mihai, Cipriana
dc.date.accessioned 2024-09-09T10:28:17Z
dc.date.available 2024-09-09T10:28:17Z
dc.date.issued 2024-03
dc.identifier.isbn 978-9975-167-63-5 (PDF).
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/3525
dc.description MIHAI, Cipriana. Provizioanele – soluție pentru reziliența afacerilor în condiții de criză = Provisions - a Solution for Business Resilience in Times of Crisis. Cond. șt. Simona-Maria BRÎNZARU. In: Challenges of accounting for young researchers [online]: international student scientific conference, ISSC 2024, 8th Edition, March 15-16, 2024: Collection of scientific articles. Chişinău: SEP ASEM, 2024, pp. 101-104. ISBN 978-9975-167-63-5 (PDF). en_US
dc.description.abstract The aim of the research is to analyse how provisions contribute to business resilience in crisis conditions. In order to achieve the proposed goal, we collected economic and financial data of the best performing entities in the Romanian energy industry over the period 2012-2022, thus building a sample of 34 companies. In this context, a multiple linear regression model was used to estimate the value of the prevention index. The results of the research demonstrate that the implementation of provisions is an essential adaptation tactic for energy producers in the face of crises caused by pandemics, military conflicts and the quest for energy independence. Predictability of provisioning is essential for accurate risk assessment and efficient allocation of resources to cover losses. The originality of the research lies in the development of a predictability index, which highlights the importance of establishing and using provisions in managing risks and maintaining financial stability for energy companies. Moreover, this index can be extended to other sectors, not just energy. CZU: 657.41/.45:005.334; DOI: https://doi.org/10.53486/issc2024.16 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject provisions en_US
dc.subject economic crisis en_US
dc.subject business sustainability en_US
dc.subject resilience en_US
dc.title Provizioanele – soluție pentru reziliența afacerilor în condiții de criză en_US
dc.title.alternative Provisions - a Solution for Business Resilience in Times of Crisis en_US
dc.type Article en_US


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