Economical-financial evaluation of stock
9/2004 , p178..187
Author(s):
Iustin ATANASIU POP
Gheorghe FATACEAN
Keywords:
stock evaluation, sharehloders, transferable assets, dividend distribution, EPS, PER, Shareper price
Abstract:
Stock are mobile negotiable and transferable assets that give the holder colective ownership right to the entire property of the issuer. Accounting would ensure two main objectives in informing the market: it would reflect the stage and moment of capitalization of the company on the stock exchange, and it would ensure transparency in the process of distribution of the result between cathegories of stockholders and facilitate the calculation of the result per stock.
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