1. IREK – AESM: Institutional Repository of Economic Knowledge
  2. Facultatea Contabilitate
  3. 2.Articole
Please use this identifier to cite or link to this item: https://irek.ase.md:443/xmlui/handle/123456789/4431
Full metadata record
DC FieldValueLanguage
dc.contributor.authorChirilov, Nelea-
dc.date.accessioned2025-09-10T11:21:46Z-
dc.date.available2025-09-10T11:21:46Z-
dc.date.issued2025-04-
dc.identifier.urihttps://irek.ase.md:443/xmlui/handle/123456789/4431-
dc.descriptionCHIRILOV, Nelea. Particularitățile analizei gradului de îndatorare și impactul acestuia asupra procesului decisional = The particularities of the analysis of the debt level and its impact on the decision-making process. Online. In: International Scientific Conference on Accounting, ISCA 2025, 14 Edition: Collection of scientific articles = Conferinţa ştiinţifică internaţională de contabilitate, ISCA 2025, Ediţia a 14-a: Culegere de articole ştiinţifice, April 4-5 2025. Chişinău: [S. n.], 2025 (SEP ASEM), pp. 215-223. ISBN 978-9975-168-34-2 (PDF). Disponibil: https://doi.org/10.53486/isca2025.28en_US
dc.description.abstractThis article aims to study the degree of indebtedness of an entity, analyzing all related elements from a theoretical perspective. Accordingly, the paper presents a series of observations regarding borrowed sources of financing, which are important for all categories of users, particularly for current and potential investors as well as financial creditors. Furthermore, it examines the structure of the entity’s borrowed financing sources by calculating several coefficients that indicate its level of indebtedness at a given time and show how this evolves over different periods. The leverage effect is also assessed through a set of indicators that reflect the rationale behind obtaining borrowed funds. CZU: 005.52:658.148; JEL: M40, M41 M42en_US
dc.language.isootheren_US
dc.publisherASEMen_US
dc.subjectdegree of indebtednessen_US
dc.subjectliabilitiesen_US
dc.subjectprovisionsen_US
dc.subjectborrowed sources of financingen_US
dc.subjectinteresten_US
dc.subjecteconomic decisionsen_US
dc.titleParticularitățile analizei gradului de îndatorare și impactul acestuia asupra procesului decisionalen_US
dc.title.alternativeThe particularities of the analysis of the debt level and its impact on the decision-making processen_US
dc.typeArticleen_US
Appears in Collections:2.Articole

Files in This Item:
File Description SizeFormat 
ISCA 2025_ pp 215-223.pdf491.19 kBAdobe PDFView/Open
Show simple item record


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.