DETERMINANT FACTORS FOR THE GROWING OF SHAREHOLDERS' EQUITY IN THE METALLURGICAL SECTOR IN ROMANIA

作者：Berinde R S^*; Rachisan P R; Bota Avram C; Grosanu A

来源：Metalurgija, 2014, 53(3): 375-378.

• metallurgical sector
• shareholders' equity
• financial statements
• audited entities
• regression analysis

The article provides a statistical monograph of the financial position and performance for the period 2008 - 2012 of the entities from the Romanian metallurgical sector whose financial statements in the period 2004 - 2012 have become the object of the financial audit. There are tested five types of regression models in order to separately determine the evolution of equity in accordance with the variation of turnover, total assets, average number of employees and net result. After determining the most appropriate simple regression model, one proceeds at establishing a multiple regression model which would simultaneously reflect the evolution of equity in accordance with the above mentioned variables. The study's importance is enhanced by certain statistically-based concrete measures which management should consider in order to increase the shareholders' equity.

• 出版日期2014-9