Corelația dintre performanța financiară și riscul de faliment: factori determinanți și modele de predicție

Abstract

In an increasingly dynamic and unpredictable economic climate, the assessment of financial performance has become a determining tool in understanding the mechanisms underlying an entity's financial health and in substantiating decisions. This article aims to examine the determinants of bankruptcy risk through the lens of the main economic and financial indicators. It also emphasizes the analysis of traditional and modern methods of bankruptcy prediction to support managerial decisions. CZU: 336.761:336.764(498); JEL: M40, M41