Financial Diagnosis Methods. Bankruptcy Risk Assessment for Retail Companies in Brasov

Authors

DOI:

https://doi.org/10.31926/but.es.2022.15.64.1.6

Keywords:

insolvency, financial diagnosis, financial structure, performance

Abstract

The present study proposes the assessment of the bankruptcy risk for 11 companies in the field of retail trade in Brașov County, from the period 2008-to 2017. For this purpose, two of the most well-known methods for performing the financial diagnosis Altman and Conon-Holder were used. At the end of the study, the Conan-Holder method was designated as the more relevant method of the two presented in diagnosing the financial situation and the risk of possible insolvency for the studied companies.

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Published

2022-06-20

Issue

Section

FINANCE AND ACCOUNTANCY