Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania

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...

Full description

Bibliographic Details
Main Authors: R. S. Berinde, P. R. Răchişan, C. Boţa-Avram, A. Groşanu
Format: Article
Language:English
Published: Croatian Metallurgical Society 2014-07-01
Series:Metalurgija
Subjects:
Online Access:http://hrcak.srce.hr/file/176699
_version_ 1818521263035908096
author R. S. Berinde
P. R. Răchişan
C. Boţa-Avram
A. Groşanu
author_facet R. S. Berinde
P. R. Răchişan
C. Boţa-Avram
A. Groşanu
author_sort R. S. Berinde
collection DOAJ
description 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.
first_indexed 2024-12-11T01:48:42Z
format Article
id doaj.art-59efa862ebd745e0a881cb07c3a4cc16
institution Directory Open Access Journal
issn 0543-5846
1334-2576
language English
last_indexed 2024-12-11T01:48:42Z
publishDate 2014-07-01
publisher Croatian Metallurgical Society
record_format Article
series Metalurgija
spelling doaj.art-59efa862ebd745e0a881cb07c3a4cc162022-12-22T01:24:49ZengCroatian Metallurgical SocietyMetalurgija0543-58461334-25762014-07-01533375378Determinant factors for the growing of shareholders’ equity in the metallurgical sector in RomaniaR. S. BerindeP. R. RăchişanC. Boţa-AvramA. GroşanuThe 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.http://hrcak.srce.hr/file/176699metallurgical sectorshareholders’ equityfinancial statementsaudited entitiesregression analysis
spellingShingle R. S. Berinde
P. R. Răchişan
C. Boţa-Avram
A. Groşanu
Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania
Metalurgija
metallurgical sector
shareholders’ equity
financial statements
audited entities
regression analysis
title Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania
title_full Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania
title_fullStr Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania
title_full_unstemmed Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania
title_short Determinant factors for the growing of shareholders’ equity in the metallurgical sector in Romania
title_sort determinant factors for the growing of shareholders equity in the metallurgical sector in romania
topic metallurgical sector
shareholders’ equity
financial statements
audited entities
regression analysis
url http://hrcak.srce.hr/file/176699
work_keys_str_mv AT rsberinde determinantfactorsforthegrowingofshareholdersequityinthemetallurgicalsectorinromania
AT prrachisan determinantfactorsforthegrowingofshareholdersequityinthemetallurgicalsectorinromania
AT cbotaavram determinantfactorsforthegrowingofshareholdersequityinthemetallurgicalsectorinromania
AT agrosanu determinantfactorsforthegrowingofshareholdersequityinthemetallurgicalsectorinromania