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Authors: PARTENIE DUMBRAVĂ.
Forecasting the audited entities’ performances in correlation with management typology (local or foreign) proves to be useful in terms of estimating the impact of a particular type of management of the audited entities upon indebtedness policies, the efficiency of using the shareholders’ assets and capitals, and upon the contribution of revenues to strengthen the self-financing capacity. Establishing a mathematical model, tested on a stratified sample within a representative county at national level, provide relevance to the present research results. The study found a positive linear correlation between the performance of audited entities from Cluj County regardless of the type of management and the financial years.
Keywords: audited entities, regression model, type of management, forecasting performance
JEL classification: M42, M41, M48
