Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis

Pavlović, Radica; Bukvić, Rajko; Gajić, Aleksandar

doi:10.1016/j.sbspro.2016.05.115

Cited by 2 publications

(1 citation statement)

References 7 publications

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“…However, the capital investments of firms' largely depend on internal sources of financing and the ability of companies to internally generate funds for investments (Pavlovic, Bukvic and Gajic, 2016). The determinant of high importance for managers in case of increasing capital expenditures is to preserve the financial flexibility that influences the structure of capital relation in the enterprise.…”

Section: Introductionmentioning

confidence: 99%

The key role of internal financing among enterprises from food industry – case of Poland, Latvia and Lithuania

Mądra-Sawicka¹

2018

Economic Science for Rural Development

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The aim of the paper was to identify the internal financing role in case of investment expenditures coverage role. The research sample is constituted from the food industry listed Polish, Latvian and Lithuanian companies. The investigated sample has 348 observations. The research horizon covers the period 2004 to 2016. Food industry due to the high operational risk connected with product price volatility often maintain the conservative strategy of financing. The role of internal capital was varied across studied countries sample. The highest importance in case of financing the investment by internal capital was recorded in Lithuania where the half of those funds were intended for investment in fixed assets issue. In case of economic downturn, the higher share of internal financing was left for the liquidity hedge and the lower investment expenditures were carried. The carried study confirmed the strong manager's preference in term of internal financing sources in case of growth strategy.

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Section: Introductionmentioning

confidence: 99%

The key role of internal financing among enterprises from food industry – case of Poland, Latvia and Lithuania

Mądra-Sawicka¹

2018

Economic Science for Rural Development

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Financial Audit in Romanian Enterprises

Marin-Pantelescu

2020

Management Accounting Standards for Sustainable Business Practices

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The chapter proposes an interdisciplinary perspective and explores from the theoretical and practical point of view approaches of management accounting and their impact on different companies in Romania. Also, the chapter examines the role of management accounting related to accounting and auditing and offers a number of new insights into management accounting. Romanian companies in the accounting, auditing, and tax consultancy fields use computer-assisted auditing techniques (CAAT) to find better solutions for generating profits, avoiding risks and improving the companies' business strategies. The chapter will help the academia, business environment, specialty organizations, and business analysts in identifying new trends in management accounting, building on existing research and new expert assertions.

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Internal Sources of Financing Companies on the Basis of Static and Dynamic Indicators: Comparative Analysis

Cited by 2 publications

References 7 publications

The key role of internal financing among enterprises from food industry – case of Poland, Latvia and Lithuania

The key role of internal financing among enterprises from food industry – case of Poland, Latvia and Lithuania

Financial Audit in Romanian Enterprises

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