Publication Details
Abstract
This article examines the theoretical and practical aspects of improving the efficiency of financial investment decisions in joint-stock companies. The study focuses on the rational use of investment resources, increasing the profitability of capital investments, and enhancing the effectiveness of corporate investment policy. The paper analyzes financial stability indicators, investment project selection criteria, and risk assessment mechanisms that influence investment decision-making processes. In addition, internal and external factors affecting the efficiency of financial investment decisions are identified, and scientific and practical recommendations are developed to improve them. The article substantiates that the comprehensive assessment of profitability, liquidity, cost of capital, and risk level plays an important role in ensuring the long-term development of joint-stock companies and protecting shareholders’ interests.