Abstract:
The paper addresses the need of owner’s equity turnover indicators analysis and their impact on economic decisions substantiation. There are characterized and analyzed owner’s equity turnover indicators applied in literature. Here was recommended to calculate the duration of rotation of owner’s equity based on particular turnover of owner’s equity in analyzed period and were highlighted cases of application of this approach in decision-making. CZU: [336.647:334.72]:005.53; JEL: M40, M41 M42; DOI: https://doi.org/10.53486/isca2024.36
Description:
CHIRILOV, Nelea. Analiza rotației capitalului propriu și impactul acesteia asupra procesului decizional = Analysis of equity turnover and its impact on the decision-making process. In: International Scientific Conference on Accounting: ISCA 2024 [online]: 13 Edition: Collection of scientific articles = Culegere de articole ştiinţifice, April 5-6, 2024. Chişinău: SEP ASEM, 2024, pp. 278-283. ISBN 978-9975-167-61-1 (PDF).