Innovation science and technologiy Том 2 № 5 (2026)
ASSESSMENT OF SOURCES OF EQUITY FORMATION IN JOINT-STOCK COMPANIES AND THE EFFECTIVENESS OF THEIR USE
Savinova, Galina
Аннотация
This article examines the theoretical and practical aspects of assessing the sources of equityformation in joint-stock companies and the efficiency of their use. The study analyzes the important role ofequity in ensuring an enterprise’s financial stability, enhancing its investment attractiveness, and supportinglong-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 usedas the object of the study. Horizontal and vertical analysis methods, as well as coefficient and factor analysismethods, were applied during the research process. The findings revealed that an increase in equity does notalways constitute a sufficient condition for improving enterprise efficiency. Optimization of the capital structureand effective management of financial resources are considered more significant factors
equity, joint-stock company, capital sources, financial stability, capital efficiency, ROE, financial independence, investment attractiveness, corporate governance, factor analysis
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