ECONOMIC PERFORMANCE FORECASTING ACCORDING TO THE TYPE OF MANAGEMENT Cover Image

ECONOMIC PERFORMANCE FORECASTING ACCORDING TO THE TYPE OF MANAGEMENT
ECONOMIC PERFORMANCE FORECASTING ACCORDING TO THE TYPE OF MANAGEMENT

Author(s): Sorin Romulus Berinde, Partenie Dumbravă
Subject(s): Economy
Published by: Studia Universitatis Babes-Bolyai
Keywords: audited entities; regression model; type of management; forecasting performance.

Summary/Abstract: Forecasting the audited entities’ performances in correlation with management typology (local or foreign) proves to be useful in terms of estimating the impact of a particular type of management of the audited entities upon indebtedness policies, the efficiency of using the shareholders’ assets and capitals, and upon the contribution of revenues to strengthen the self-financing capacity. Establishing a mathematical model, tested on a stratified sample within a representative county at national level, provide relevance to the present research results. The study found a positive linear correlation between the performance of audited entities from Cluj County regardless of the type of management and the financial years.

  • Issue Year: 61/2016
  • Issue No: 2
  • Page Range: 67-82
  • Page Count: 16
  • Language: English