文章基本信息

标题：Aggregated Index for Modelling the Influence of Fiscal, Financial and Social Policies on Enterprise Financial Performance
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作者：Mihaela NICOLAU ; Nicoleta BĂRBUŢĂ-MIŞU
期刊名称：EuroEconomica
印刷版ISSN：1582-8859
电子版ISSN：2065-3883
出版年度：2011
卷号：30
期号：5
页码：13-20
出版社：Danubius University of Galati
摘要：In this study we develop a financial performance aggregate index (FPAI) for modelling the relationship between fiscal policy and financial performances. There are seven variables used to compose the index, that specifically reflect the influence of fiscal, financial, and social policies on the enterprise’s financial performance. Mainly, it is expected that the FPAI could be applied for modelling the effective management of typical fiscal policies for companies from different sectors, but also for evaluation of financial performances of an enterprise under these fiscal and social policies. This paper represents the theoretical results of our research, while the empirical results will be provided in a future study.