TY JOUR TI Management Analysis of the Return on Equity and Invested Capital: Methodology and Information Support Based on IFRS KW management analysis; factor analysis; the Dupont's model; return on equity; return on assets; return on invested capital; international financial reporting standards JO Auditor AU Nechitaylo, I.A. PY 2023 IS 9 PB INFRA-M Academic Publishing LLC.