PERFECTIONING OF ANALYSIS OF THE EARNINGS PER SHARE INTENDED FOR FUNDAMENTING ECONOMIC DECISIONS

Chirilov Nelea
Additional contact information
Chirilov Nelea: Academy of Economic Studies of Moldova

Revista Economica, 2024, vol. 76, issue 1, 76-84

Abstract: An important indicator of joint stock companies is the earnings per share. Information on earnings per share reflects not only the relationship over the distribution of profit of the company, but also can be used to and for assessing the investment potential of the joint stock company. In the article, we will investigate and analyse more deeply the earnings per share, which is of particular importance to a wide range of users in the decision-making process, as it provides information regarding both, the efficiency of investments in shares, as well as strategies regarding the economic performance and financial position of the joint stock company.

Keywords: Joint-Stock Company; Basic Earnings Per Share; Diluted Earnings Per Share; Ordinary Shares; Preference Shares (search for similar items in EconPapers)
JEL-codes: M40 M41 M49 (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
http://economice.ulbsibiu.ro/revista.economica/archive/76107nelea.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:blg:reveco:v:76:y:2024:i:1:p:76-84

DOI: 10.56043/reveco-2024-0007

Access Statistics for this article

More articles in Revista Economica from Lucian Blaga University of Sibiu, Faculty of Economic Sciences Lucian Blaga University of Sibiu, Faculty of Economic Sciences Dumbravii Avenue, No.17, postal code 550324, Sibiu, Romania. Contact information at EDIRC.
Bibliographic data for series maintained by Eduard Alexandru Stoica ().