Particularităţile analizei rezultatului pe acţiune – diluat şi impactul acesteia asupra procesului decisional

Abstract

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.