Пропустить команды ленты
Пропустить до основного контента
SharePoint

Российский экономическийУНИВЕРСИТЕТ
имени Г.В. Плеханова

Основан в 1907 году

Перейти вверх

 The impact of the publication of non-financial statements on the financial performance of companies with the identification of intersectoral features

Наименование публикации: The impact of the publication of non-financial statements on the financial performance of companies with the identification of intersectoral featuresАвторы:Бородин А. И. , Шаш Н. Н.
Panaedova G. , Frumina S. , Kairbekuly A., Mityushina I.
Тематическая область:Экономика и экономические науки
Вид публикации:Статья в журнале
Электронная публикация:НетЯзык издания:АнглийскийГод издания:2019Страна издания: Литва Наименование журнала или сборника:Entrepreneurship and Sustainability IssuesНомер журнала (с указанием года):2019. No. 7(2) Количество страниц:1Количество печатных листов:24Индексация:Scopus,
ERIH,
Google Scholar,
Web of Science
Библиографическая ссылка:Borodin A. I., Shash N., Panaedova G. , Frumina S. , Kairbekuly A., Mityushina I. The impact of the publication of non-financial statements on the financial performance of companies with the identification of intersectoral features // Entrepreneurship and Sustainability Issues. 2019. No. 7(2). P. 1666-1685. http://doi.org/10.9770/jesi.2019.7.2(61)Аннотация (реферат):

​Investor expectations, rather than fundamentals, are increasingly influencing the value of a company. At a time when non-financial assets are becoming an important component of determining the value of the company, the disclosure of non-financial statements as a source of more extensive and meaningful information than financial statements, is becoming an increasingly popular topic of discussion of the scientific and business communities. Non-financial reporting includes "various types of external reporting provided by organizations to their stakeholders and covering those aspects of the organizations that go beyond the historical framework of financial performance". The information contained in non-financial reports can help investors form an opinion about the intellectual, financial, natural, human and social capital of the company and make a decision about investing. In the developed world, the publication of non-financial statements has become a common norm, while in Russia only a small proportion of companies still issue this type of reporting.


Перейти к списку публикаций