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Original Research

ANALYSIS AND AUDIT OF EQUITY CAPITAL IN JOINT-STOCK COMPANIES

KHODJAEVA M.KH 1, ABDUJABOROVA M.T 2, and KHASHIMOVA S.S. 3.

Vol 17, No 11 ( 2022 )   |  DOI: 10.5281/zenodo.7307704   |   Author Affiliation: Associate Professor of the Department, "Financial analysis and audit", TSUE 1; Associate Professor of the Department, "Accounting and Audit" BFA 2; Master of TSUE 3.   |   Licensing: CC 4.0   |   Pg no: 41-49   |   To cite: KHODJAEVA M.KH, et al., (2022). ANALYSIS AND AUDIT OF EQUITY CAPITAL IN JOINT-STOCK COMPANIES. 17(11), 41–49. https://doi.org/10.5281/zenodo.7307704   |   Published on: 09-11-2022

Abstract

One of the most important goals of any enterprise is to maintain a source of income, i.e. own capital. Equity is property that is free from liabilities and is used as assets. The financial stability of the enterprise is determined by the structure and value of equity capital (EC). The structure, dynamics and value of equity capital influence the adoption of managerial decisions of a short-term and long-term nature [6].


Keywords

equity capital, equity movements, equity capital efficiency indicators, equity dynamics, SWOT analysis; Dupont model.