ANALYSIS OF THE RESULT OF THE FINANCIAL YEAR AND OF THE EARNINGS PER SHARE

Anatol Melega () and Vasilica - Monica ANCUÈšA (arsene) ()
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Anatol Melega: Stefan cel Mare University of Suceava, 720229, Romania
Vasilica - Monica ANCUÈšA (arsene): Stefan cel Mare University of Suceava, 720229, Romania

European Journal of Accounting, Finance & Business, 2020, vol. 14, issue 24, 96-109

Abstract: The issue of management and administration of the entity, regardless of the object of activity and the proposed purpose is complex. The assessment of differences in performance and financial position depends on the nature of the entity, the system of instruments used in wealth management. In order to withstand the competitive environment, any entity needs information, without which the decision-making process through which the entity is managed could not take place. To obtain this information, an analysis of the annual financial statements is required to assess the entity's financial position and performance. The information is useful both for the entity that analyzes the financial statements and for suppliers, customers, potential investors, financial creditors and anyone who wants to know information about the entity. This paper aims to present the main theoretical and practical aspects related to the delimitation and analysis of the result of the financial year and, implicitly, of the earnings per share.

Date: 2020
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