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International Journal of Scientific and Engineering Research
ISSN Online 2229-5518
ISSN Print: 2229-5518 9    
Website: http://www.ijser.org
scirp IJSER >> Volume 2, Issue 9, September 2011
Profitability analysis at regional level of the economic entities listed on the Bucharest Stock Exchange
Full Text(PDF, 3000)  PP.  
Author(s)
Iulia JIANU, Cristina Venera GEAMBASU, Ionel JIANU
KEYWORDS
regional development, profitability, economic entity, Bucharest Stock Exchange, Romania
ABSTRACT
The role of economic entities in regional development is very important due to the multiple relationships that the economic entity has with all members affected by the business: creating jobs at regional level; supporting the activities performed by the economic entity's customers and suppliers; paying taxes to local authorities; providing support, in the form of donations and sponsorships, to local actions carried out at regional level. The economic entity must primarily be performing in order to have a sustainable activity. The most important indicators to measure the performance of an economic entity are the profitability indicators. This study aims to analyze the performance, at regional level, of the economic entities listed on the Bucharest Stock Exchange based on three main rates of profitability measurement: return on profit, return on assets, and return on equity. The findings of the study will be reflected in presenting a ranking of the regions in Romania considering the profitability of the economic entities listed on the Bucharest Stock Exchange
References
[1] D. Dhaliwal., K.R. Subramanyam., R. Trezevant, “Is comprehensive income superior to net income as a measure of firm performance?”, Journal of Accounting and Economics, no. .26, 2001.

[2] M. Ristea M. “Contabilitatea rezultatului întreprinderii”, Tribuna Economica eds., Bucureşti, 1997.

[3] H. Bouquin, “Le contrôle de gestion”, Presses Universitaires de France eds., Paris, 1998.

[4] B. Colasse, “Contabilitate generală”, traduction, Moldova eds., Iaşi, 1995.

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