IDEAS home Printed from https://ideas.repec.org/a/ris/sphecs/0057.html
   My bibliography  Save this article

Business Continuity, A Constant Issue For Managers And Auditors

Author

Listed:
  • BRAGA, Viorica

    (Faculty of Accounting and Finance, Câmpulung Muscel Spiru Haret University)

Abstract

The crisis of credits and its effects upon all companies, make the assumption of activity continuity be not anymore a pre-established conclusion. The major cash issues, affecting the banks, insurance companies, retailers, car manufacturers and all companies regardless of their activity, prove that keeping the business continuity, i.e. having enough funds for compliance with an obligation to be able to reach maturity at least twelve months after the balance sheet date is now a real problem for many companies.Likewise, we are paying attention to the topic and to the increasing number of insolvencies at the national, European and international levels.

Suggested Citation

  • BRAGA, Viorica, 2010. "Business Continuity, A Constant Issue For Managers And Auditors," Annals of Spiru Haret University, Economic Series, Universitatea Spiru Haret, vol. 1(2), pages 173-182.
    • Handle: RePEc:ris:sphecs:0057
    as

    Download full text from publisher

    File URL: http://www.manecognitiva.ro/jurnals/spiru-haret-economics/2010/vol1/issue2/braga-viorica.pdf
    File Function: Full text
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    insolvency; principle of business continuity; financial statements; auditor; manager;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing

    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:ris:sphecs:0057. 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: Aurelian A BONDREA or Constantin Mecu (email available below). General contact details of provider: https://edirc.repec.org/data/ffuspro.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.