IDEAS home Printed from https://ideas.repec.org/a/ahd/journl/v1y2020i6p43-53.html
   My bibliography  Save this article

Mutual Companies – A Viable Financing Solution in Times of Crisis

Author

Listed:
  • Elena STĂNCIULESCU

    (Bucharest)

Abstract

Mutual companies along with other microfinance institutions meet an increasing demand for financial services and financial education in Romania. Considering the fact that these companies are non-profit and are based on mutuality, they can be classified as social enterprises – entities which have drawn more and more attention at European and national level. As professional accountants it is important that we are acquainted with their legal regime, the conditions to be followed throughout the lending activity and the accounting treatment applied on these operations.

Suggested Citation

  • Elena STĂNCIULESCU, 2020. "Mutual Companies – A Viable Financing Solution in Times of Crisis," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 1(6), pages 43-53, June.
    • Handle: RePEc:ahd:journl:v:1:y:2020:i:6:p:43-53
    DOI: 10.37945/cbr.2020.06.06
    as

    Download full text from publisher

    File URL: https://www.ceccarbusinessreview.ro/mutual-companies-a-viable-financing-solution-in-times-of-crisis-a45d/download-PDF/
    Download Restriction: no
    File URL: https://www.ceccarbusinessreview.ro/mutual-companies-a-viable-financing-solution-in-times-of-crisis-a45a/abstract/
    Download Restriction: no
    File URL: https://libkey.io/10.37945/cbr.2020.06.06?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Keywords

    mutual companies; lending activity; employees; pensioners; social enterprise;
    All these keywords.

    JEL classification:

    • G23 - Financial Economics - - Financial Institutions and Services - - - Non-bank Financial Institutions; Financial Instruments; Institutional Investors
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ahd:journl:v:1:y:2020:i:6:p:43-53. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Radu CIOBANU (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.