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Title: | Utilizarea informațiilor contabile în analiza riscului de lichiditate a entităților economice |
Other Titles: | The Use of Accounting Information in Analyzing the Liquidity Risk of Economic Entities |
Authors: | Chirilaș, Naomi-Evelyne |
Keywords: | accounting liquidity company balance sheet risk stocks liabilities treasury |
Issue Date: | Mar-2024 |
Publisher: | ASEM |
Abstract: | Liquidity analysis can be seen as a particularly important process because it is considered to be an indicator that most accurately and faithfully reflects the financial situation in which the company is at a given moment. The periodic determination and follow-up of the three liquidity ratios is recommended to be carried out from the first months of the company's activity, respectively and throughout it, in order to be able to avoid the occurrence of financial risks by the management of the company, which later lead to the impossibility payment of short-term debts or even upon its bankruptcy. In light of the fact that the indicator represents a method by which a company's ability to meet short-term debt coverage is tested based on current assets, namely: inventories, receivables, short-term financial investments and liquidity, it can be stated that liquidity plays an important role in the continuous development of the activity. In this paper, we want to analyze the liquidity ratios of a company, interpret its results and conclude whether it has a beneficial and lasting financial situation. CZU: 657.4:[005.52:005.334]:347.736; DOI: https://doi.org/10.53486/issc2024.46 |
Description: | CHIRILAȘ, Naomi-Evelyne. Utilizarea informațiilor contabile în analiza riscului de lichiditate a entităților economice = The Use of Accounting Information in Analyzing the Liquidity Risk of Economic Entities. Coord. șt. Cristina NICOLAESCU. 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. 207-209. ISBN 978-9975-167-63-5 (PDF). |
URI: | https://irek.ase.md:443/xmlui/handle/123456789/3556 |
ISBN: | 978-9975-167-63-5 (PDF). |
Appears in Collections: | 2.Articole |
Files in This Item:
File | Description | Size | Format | |
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Culegerea ISSC 2024_pp207-209.pdf | 510.72 kB | Adobe PDF | View/Open |
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