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Analysis Of The Result Of The Financial Year And Of The Earnings Per Share

Author

Listed:
  • Anatol MELEGA

    (Stefan cel Mare University of Suceava, 720229, Romania)

  • Vasilica - Monica ANCUÈšA (ARSENE)

    (Stefan cel Mare University of Suceava, 720229, Romania)

Abstract

The issue of management and administration of the entity, regardless of the object of activity and the proposed purpose is complex. The assessment of differences in performance and financial position depends on the nature of the entity, the system of instruments used in wealth management. In order to withstand the competitive environment, any entity needs information, without which the decision-making process through which the entity is managed could not take place. To obtain this information, an analysis of the annual financial statements is required to assess the entity's financial position and performance. The information is useful both for the entity that analyzes the financial statements and for suppliers, customers, potential investors, financial creditors and anyone who wants to know information about the entity. This paper aims to present the main theoretical and practical aspects related to the delimitation and analysis of the result of the financial year and, implicitly, of the earnings per share.

Suggested Citation

  • Anatol MELEGA & Vasilica - Monica ANCUÈšA (ARSENE), 2020. "Analysis Of The Result Of The Financial Year And Of The Earnings Per Share," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 14(24), pages 96-109, October.
    • Handle: RePEc:scm:ejafbu:v:14:y:2020:i:24:p:96-109
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    References listed on IDEAS

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    1. Ahmed Imran Hunjra & Muhammad Shahzad & Muhammad Irfan Chani & Sabih ul Hassan & Umer Mustafa, 2014. "Impact of Dividend Policy, Earning per Share, Return on Equity, Profit after Tax on Stock Prices," International Journal of Economics and Empirical Research (IJEER), The Economics and Social Development Organization (TESDO), vol. 2(3), pages 109-115, March.
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