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On the basis of the views of the previous research, in the opinion of the author, the financial risk is the risk arising from the volatility of external environment and the risks arising from the choice and implement the financial decision in ENTERPRISES, affecting profitability and solvency of the ENTERPRISE the worst, will lead to the ability to bankrupt COMPANIES.As such, the concept of financial risks is a "concept", meaning that there are many different levels. Only one of the risks (interest rates, exchange rates, price fluctuations, commercial credit and financial leverage), or set of risks that if happens will affect the profitability of the ENTERPRISE, and if large enough will lead to loss of the ability of FOREIGN liquidity. Maybe just take the possibility of temporary liquidity but also when stretching; and serious liquidity will lead to bankruptcy.
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