Publication: Particularităţile analizei rezultatului pe acţiune – diluat şi impactul acesteia asupra procesului decisional
Date
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Tipografia "CRIO"
Abstract
Description
CHIRILOV, Nelea. Particularităţile analizei rezultatului pe acţiune – diluat şi impactul acesteia asupra procesului decisional. In: Contabilitatea şi auditul în contextul integrării economice europene: progrese şi aşteptări = Accounting and audit in the context of european economic integration: advancements and expectations: conf. şt. intern., 5 apr. 2013. Chişinău: S. n., 2013, pp. 248-251. ISBN 978-9975-4242-7-1.
The paper is dedicated to the analysis of diluted earnings per share and its impact on decision making. There are presented arguments in favor of the importance of diluted earnings per share analysis in decision making of domestic stock companies. Special attention was given to the economic content and the calculation of diluted earnings per share according to IAS 33. Also there is presented a detalied analysis of diluted earnings per share and the possible economic decisions based on the obtained results.
The paper is dedicated to the analysis of diluted earnings per share and its impact on decision making. There are presented arguments in favor of the importance of diluted earnings per share analysis in decision making of domestic stock companies. Special attention was given to the economic content and the calculation of diluted earnings per share according to IAS 33. Also there is presented a detalied analysis of diluted earnings per share and the possible economic decisions based on the obtained results.
Keywords
analiza profitului pe acțiune diluat, luărea deciziilor, analiză a rezultatului pe acțiune, decizii economice