EARNINGS PER SHARE – RELEVANT INDICATOR FOR MEASURING THE PERFORMANCE OF COMPANIES LISTED ON THE BUCHAREST STOCK EXCHANGE

Maria Grosu () and Camelia-Catalina Mihalciuc ()
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Maria Grosu: Alexandru Ioan Cuza University of Iași, Romania
Camelia-Catalina Mihalciuc: Stefan cel Mare University, Suceava, Romania

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 1, 20-25

Abstract: The supply of information that reflects the performance of entities is among the most important objectives of financial statements, so that by publishing them, entities meet the requirements of a diverse range of users. Regarding the measurement of financial performance, the benchmark or basis for calculating many performance indicators was considered profit, but over time, in the process of performance measurement, other relevant concepts made their way, one of these concepts being the result per action. Thus, for a more consistent analysis of the performance of the sampled entities (companies listed on the BSE), the main objective of this paper is the analysis of the result per share indicator, this result per share being analyzed according to the main field of activity.

Date: 2023
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