A perspective on the performance of the entity. Financial-accounting approach

摘要

The purpose of this study is the presentation of an accounting and financial approach on performance that will facilitate a relevance and faithful representation of the target parameter. In this context, the study aims at identifying factors acting on the rate of global financial autonomy to develop relevant decisions on the funding structure of the company. The results show that the assumptions proposed at the level of the analyzed sample, by using quantitative data analysis methods, have been validated. There have been also determined the relationship between statistical variables and factorial axes, respectively the global financial autonomy rate model has been validated.