IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2015v1iip19-24.html
   My bibliography  Save this article

Reversible Impairment Of Assets And The Impact On Economic Performance

Author

Listed:
  • MIRON VASILE-CRISTIAN-IOACHIM

    (“1 DECEMBRIE 1918” UNIVERSITY OF ALBA IULIA)

  • BURJA VASILE

    (“1 DECEMBRIE 1918” UNIVERSITY OF ALBA IULIA)

Abstract

Economic performance is an essential objective of economic entities activating in the energy sector. The profit and loss account provides relevant information for performance analyzes, but evaluating the factors which determined the modification of the financial result demands detailed analyzes based on specific techniques. This paper develops and implements an econometric model that analyses the relation between gross profit and the reversible impairment of assets. The results of the analysis have shown that, in the energy sector, there is a significant connection between those two variables.

Suggested Citation

  • Miron Vasile-Cristian-Ioachim & Burja Vasile, 2015. "Reversible Impairment Of Assets And The Impact On Economic Performance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 19-24, February.
    • Handle: RePEc:cbu:jrnlec:y:2015:v:1ii:p:19-24
    as

    Download full text from publisher

    File URL: http://www.utgjiu.ro/revista/ec/pdf/2015-01.Volumul%202/02_Miron,%20Burja%20.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Assist. Mirela-Oana Pintea Ph.D Student & Lect. Monica-Violeta Achim, 2010. "Performance - An Evolving Concept," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(38), pages 1-12, May.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Hada Izabela Diana & Burja Vasile, 2018. "Interference Between Profit And Cash-Flow In Evaluating Economic Performance," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 96-101, June.
    2. Bako Kinga Erzsebet & Fulop Arpad Zoltan, 2017. "The Economic Performance Between The Past, Present And Future," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 220-226, December.
    3. Monica Violeta Achim & Sorin Nicolae Borlea & Codruţa Mare, 2018. "Geocentric Behavior Dimension of the Organization’ Performance in the Context of Globalization," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 135(1), pages 401-420, January.
    4. MIRON Vasile Cristian Ioachim & BURJA Vasile & FOCSAN Eleonora Ionela, 2015. "Content Of Financial Statements And Their Informative Valences For Stakeholders," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 0, pages 255-261, July.
    5. Mirela Monea & Anca Jarmila Guță, 2011. "The Relevance of the Performance Indicators in Economic and Financial Diagnosis," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(4), pages 207-214.
    6. Izabela Diana HADA, 2019. "The Influence Of Methods Of Valuation Of Stocks At The Entity Output On Performance," Contemporary Economy Journal, Constantin Brancoveanu University, vol. 4(2), pages 172-180.
    7. Maria Daniela Bondoc & Marian Ţaicu, 2013. "Expenses Analysis Based on Information Provided by the Profit and Loss Account – Company Performance Diagnosis Stage," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 13(1), pages 5-14.

    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:cbu:jrnlec:y:2015:v:1ii:p:19-24. 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.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    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.