A COMPARATIVE ANALYSIS OF RETURN ON EQUITY IN BULGARIAN PUBLIC COMPANIES

Abstract

In practice, there are different criteria for the classification of Bulgarian public companies. Public companies are most commonly ranked according to their market capitalisation and realised turnover (the value amount of transactions with shares in a company). In this article, another criterion for the classification of Bulgarian public companies has been proposed. This criterion is the return reached by the shares of public companies. In the article, a comparative analysis of return on equity in Bulgarian public companies in the insurance and banking sectors has been made.