SPECIFIC RESTRICTIONS AND THEORETICAL BACKGROUND FOR JOINT-STOCK COMPANY EQUITY

CHIRILOV Nelea, The Academy of Economic Studies of the Republic of Moldova

Abstract:
This article considers approaches to the economic content of the concept of equity, as well as the theoretical and scientific analysis of the definitions (perspectives) and their functions. The research carried out identified and studied 5 groups of approaches and characteristics related to the essence (meaning) of equity; additionally a scientific foundation for the notion of “equity of the joint-stock company” has been laid down.

Keywords: equity, joint-stock company, net assets, a self-financing source

JEL Classification: M40, M49

Volume: 68, Issue: 1

Pages: 32 - 44

Publication date: June, 2016

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/68103chirilov.pdf

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