Distributing the Financial Year Result by Destination

Elena Stănciulescu
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Elena Stănciulescu: Bucharest

CECCAR Business Review, 2020, vol. 1, issue 5, 35-43

Abstract: The destination of the financial year result is one of the major decisions taken by the management of an entity, who must decide whether to reinvest the net result, partially or totally, and/or to distribute it in the form of dividends to their shareholders/associates. This article aims to elaborate on the possible destinations of the financial year result and what happens when an entity faces a loss/shortage.

Keywords: current result; reported result; financial year; dividends; profit; loss (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:1:y:2020:i:5:p:35-43

DOI: 10.37945/cbr.2020.05.04

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