CAPITALIZATION OF PUBLIC COMPANIES: CONCEPT AND FACTORS AFFECTING IT

UDC 336.647: 658.14 / .17
DOI: 10.36871/ek.up.p.r.2021.11.05.001

Authors

Anastasia V. Timokhina
Financial University under the Government of the Russian Federation, Moscow, Russia

Abstract

The capitalization of a company is a key aspect that must be considered in the framework of a particular analysis (financial analysis, comparative analysis, etc.). There is no unambiguous definition for this concept in the scientific literature. A huge amount of variability is presented in different scientific articles. This article is aimed at systematizing definitions and formulating a common opinion regarding the concept of «capitalization». A structured approach will be formed to define the essence of this concept. Also, this article will identify and systematize the factors affecting the capitalization of the company. Several global levels have been identified that can be interpreted as key group-factors influencing the company's capitalization.

Keywords

company, capitalization, factors, value, analysis.