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

NELEA Chirilov, Academy of Economic Studies of Moldova

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

JEL Classification: M40, M41, M49

Volume: 76, Issue: 1

Pages: 76 - 84

Publication date: March, 2024

DOI: 10.56043/reveco-2024-0007

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/76107nelea.pdf

”Cite