Financial Performance and Shareholders’ Equity Dynamics – Case of Industry and Constructions Listed Companies

Abstract

Equity represents an important element reflecting company’s performance and the efforts of the shareholders and management in the economic development of the entity. This paper brings in a novelty element by the structured analysis of the economic performance, as compared to equity accumulation, but also through the point of view of approaching some pragmatic aspects on the accountability and audit of shareholders’ equity. In this context, this paper aims at performing a complete radiography of equity holding, including through the study of performance coming from its usage, through the study performed on a sample made out of the companies listed at Bucharest Stock Exchange, a full diagnosis of the performances by placing this theme in the context of some scientific researches in this area, but also in the transdisciplinary and interdisciplinary context