Characteristics of sources of increasing social capital through evidence measures

Abstract

Share capital is a fundamental element of the equity of an economic entity, reflecting the financial basis necessary for the conduct of its activity. The increase in share capital is an important instrument of financial consolidation, used both to increase economic credibility and to comply with legal requirements. In practice, the increase in share capital can be achieved either through external contributions or through accounting measures, based on internal sources of the entity. Studying the sources of increase through accounting measures is relevant since these operations do not involve additional inflows of resources, but rather involve a redistribution of existing equity.