The role of correlation between equity and capital analysis has increased significantly over the past decades and this is due to the fact that there are requirements governed by domestic law regarding the value of net assets, and that the information it provides further influences the behavior of users in the decision making process. It is clear that each user wants information that diminishes uncertainties and gives the opportunity to make the best decisions, these requirements in fact designating the need to provide quality information through equity analysis. Therefore, this article proposes to research the impact of the analysis of the correlation between equity and the capital on the decision-making process, identifying the possible causes that determine the equity to fall below the social capital and the possible measures that can be undertaken.