Speaker
Description
The analysis of the evolution of the financial performance of any economic entity is essential for the optimal understanding of financial health, allowing both the identification of essential trends and the factors influencing the company, as well as the making of strategic and informed decisions for its future. This study aims to evaluate this complex notion, on a specific company from the hotel and restaurant industry, according to the CAEN code, listed on the Bucharest Stock Exchange, having as a starting point the financial statements available for the period 2020-2022. With the help of the analytical-diagnostic methodology, we will finally be able to issue pertinent value judgments and finally we will be able to carry out a parallel analysis of the company's performance with the level of manipulation of the financial statements, applying two models established by the specialized literature.
