RESEARCH ON THE EVOLUTION OF THE FINANCIAL PERFORMANCE OF COMPANIES LISTED AND TRADED ON THE BUCHAREST STOCK EXCHANGE, DURING 2006-2013, BASED ON RATES OF RETURN

VASIU Diana Elena , Lucian Blaga University of Sibiu, Romania

BALAN George , Romanian-German University of Sibiu, Sibiu, Romania

Abstract:
DuPont financial analysis system is one of the most used methods of understanding the causes that led to the evolution of the rate of return on equity, as a measure of financial performance of a company. Financial return is evolving under the holistic influence of several factors, without being determined only by the independent action of asset rotation, of assuming the financial risk or practiced profit margin. Studies are based on the hypothesis that companies listed and traded on the Bucharest Stock Exchange, operating in industry and construction, obtain financial performance, assessed in terms of the Economic rate of return and the Financial rate of return, even if their financial performance declined during the period 2006-2013.

Keywords: DuPont financial analysis, Bucharest Stock Exchange, Economic rate of return, Financial Rate of Return

JEL Classification: G30, G33, M40

Volume: 69, Issue: 1

Pages: 165 - 184

Publication date: April, 2017

Download the article: http://economice.ulbsibiu.ro/revista.economica/archive/69112vasiu&balan.pdf

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