%0 Journal Article %T Management Analysis of the Return on Equity and Invested Capital: Methodology and Information Support Based on IFRS %A Nechitaylo, I.A. %K management analysis; factor analysis; the Dupont's model; return on equity; return on assets; return on invested capital; international financial reporting standards %J Auditor %D 2023 %N 9 %P 14 %I INFRA-M Academic Publishing LLC.