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Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization

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  • Bogdan Cosmin GOMOI

    ("Aurel Vlaicu" University of Arad)

Abstract

The audiovisual sector represents a field of activity that has experienced extraordinary dynamics over the past decades, reflecting itself in increasing individual diversity, as well as increasing competition within the field. The specific features of this sector inevitably influences financial information, with the most relevant being the summarized information included in financial reporting. This summarized financial information aim at the financial position, financial performance, and their variation. By capitalizing on this information, various indicators can be determined and interpreted, some derived from the financial position, others from the performance, and others from both. Thus, while structural, solvency, and financial balance indicators describe the financial position, and profitability indicators describe performance, profitability and turnover indicators incur both financial position and financial performance. This paper focuses on determining and interpreting these indicators in the case of a leader in the Romanian audiovisual sector, namely Pro TV SRL, highlighting the specific aspects for the last decade (2014-2023).

Suggested Citation

  • Bogdan Cosmin GOMOI, 2024. "Determining and Interpreting the Key Financial Indicators in an Audiovisual Organization," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(11), pages 19-28, November.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:11:p:19-28
    DOI: 10.37945/cbr.2024.11.03
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    More about this item

    Keywords

    financial indicators; financial position; financial performance; determining; interpreting; audiovisual sector;
    All these keywords.

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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