文章基本信息

标题：Financial Performance and Shareholders’ Equity Dynamics – Case of Industry and Constructions Listed Companies
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作者：Riana Iren RADU ; Iuliana Oana MIHAI
期刊名称：Annals of Dunărea de Jos University. Fascicle I : Economics and Applied Informatics
印刷版ISSN：1584-0409
出版年度：2018
期号：1
页码：143-152
出版社：Dunarea de Jos University of Galati
摘要：Equity represents an important element reflecting company’s performance and the efforts of the shareholders and management in the economic development of the entity. This paper brings in a novelty element by the structured analysis of the economic performance, as compared to equity accumulation, but also through the point of view of approaching some pragmatic aspects on the accountability and audit of shareholders’ equity. In this context, this paper aims at performing a complete radiography of equity holding, including through the study of performance coming from its usage, through the study performed on a sample made out of the companies listed at Bucharest Stock Exchange, a full diagnosis of the performances by placing this theme in the context of some scientific researches in this area, but also in the transdisciplinary and interdisciplinary context.
关键词：Shareholders’ equity; performance;; financial statements