Abstract:
This 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 M42
Description:
CHIRILOV, 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/isca2025.28
