ECONOMIC PERFORMANCE FORECASTING ACCORDING TO THE TYPE OF MANAGEMENT

Sorin-Romulus BERINDE; Partenie DUMBRAVĂ

Authors

Sorin-Romulus BERINDE Babeş-Bolyai University, Cluj-Napoca, sorin.berinde@tbs.ubbcluj.ro
Partenie DUMBRAVĂ Babeş-Bolyai University, Cluj-Napoca, part.dumbrava@tbs.ubbcluj.ro

Keywords:

audited entities, regression model, type of management, forecasting performance.

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.

Author Biographies

Sorin-Romulus BERINDE, Babeş-Bolyai University, Cluj-Napoca, sorin.berinde@tbs.ubbcluj.ro

Assoc.prof.dr., Faculty of Business, Babeş-Bolyai University, Cluj-Napoca, sorin.berinde@tbs.ubbcluj.ro

Partenie DUMBRAVĂ, Babeş-Bolyai University, Cluj-Napoca, part.dumbrava@tbs.ubbcluj.ro

Prof.dr., Faculty of Business, Babeş-Bolyai University, Cluj-Napoca, part.dumbrava@tbs.ubbcluj.ro

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