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Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic

Author

Listed:
  • Delia DAVID

    ("Vasile Goldiș" Western University of Arad)

  • Semida DUCĂ

    (Arad)

Abstract

The impact of the COVID-19 pandemic affected the financial situation of debtors, both individuals and legal entities, as they sought to find the best solutions for the recovery and functioning of their business. This paper aims to analyse the decision to finance an economic entity during the COVID-19 pandemic, generated by the need to acquire a tangible fixed asset necessary to carry out the core business. For this purpose, a series of financial and accounting aspects regarding the financing alternatives are highlighted using the following research tools: the observation method, the descriptive method, the case study method.

Suggested Citation

  • Delia DAVID & Semida DUCĂ, 2020. "Financial-Accounting Approaches Regarding the Decision of Financing the Economic Entities During the COVID-19 Pandemic," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(10), pages 9-19, October.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:10:p:9-19
    DOI: 10.37945/cbr.2020.10.02
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    More about this item

    Keywords

    financing decision; financial leasing; bank loan; pandemic; debtor;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • G11 - Financial Economics - - General Financial Markets - - - Portfolio Choice; Investment Decisions
    • G19 - Financial Economics - - General Financial Markets - - - Other
    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • H12 - Public Economics - - Structure and Scope of Government - - - Crisis Management

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