ASSESSMENT OF SOURCES OF EQUITY FORMATION IN JOINT-STOCK COMPANIES AND THE EFFECTIVENESS OF THEIR USE
DOI:
https://doi.org/10.5281/zenodo.20456131Abstract
This article examines the theoretical and practical aspects of assessing the sources of equity
formation in joint-stock companies and the efficiency of their use. The study analyzes the important role of
equity in ensuring an enterprise’s financial stability, enhancing its investment attractiveness, and supporting
long-term development. Special attention is paid to the factors influencing the efficiency of equity utilization,
as well as to the indicators used to assess these factors. The financial statements of Uzavtosanoat were used
as the object of the study. Horizontal and vertical analysis methods, as well as coefficient and factor analysis
methods, were applied during the research process. The findings revealed that an increase in equity does not
always constitute a sufficient condition for improving enterprise efficiency. Optimization of the capital structure
and effective management of financial resources are considered more significant factors
Keywords
equity, joint-stock company, capital sources, financial stability, capital efficiency, ROE, financial independence, investment attractiveness, corporate governance, factor analysisReferences
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