| Форма представления | Статьи в зарубежных журналах и сборниках |
| Год публикации | 2020 |
| Язык | английский |
|
Зульфакарова Лилия Фаридовна, автор
Кадочникова Екатерина Ивановна, автор
Усанова Диана Шамилевна, автор
|
|
Дроздова Дарья Алексеевна, автор
|
| Библиографическое описание на языке оригинала |
Kadochnikova E, Usanova D, Zulfakarova L, Drozdova D Shareholder value of the company and financial statements: Econometric estimation of value creation drivers//International Journal of Criminology and Sociology. - 2020. - Vol.9, Is.. - P.2599-2608. |
| Аннотация |
Objective: to evaluate the relationship between financial reporting indicators and shareholder value on the example of Russian companies from seven sectors of the economy based on a linear multiple regression models.
Methods: linear multiple regression model, classical least squares method.
Results: It is expected that financial reporting indicators are one of the dominant determinants of evaluating the effectiveness of financial investment decisions. It is shown that the financial drivers-financial leverage, return on assets, dividend payments, and the EVA driver – invested capital-are positively correlated with the company's shareholder value. It is shown that the size of a company has a positive impact on its shareholder value. It was found that the level of disclosure is negatively correlated with the company's shareholder value.
Scientific innovation: the article uses data from the financial statements of 85 Russian companies for 2018 to measure the relationship between three groups of drivers and the company's shareholder value.
Practical relevance: the main conclusions of the article can be used in scientific and practical activities by owners and investors of companies in order to improve the financial reporting of companies and make investment decisions. |
| Ключевые слова |
financial statements, shareholder value, linear regression model, least squares method |
| Название журнала |
International Journal of Criminology and Sociology
|
| URL |
https://www.scopus.com/inward/record.uri?eid=2-s2.0-85099180223&doi=10.6000%2f1929-4409.2020.09.320&partnerID=40&md5=acef728e9c55c7a87b519f991122137f |
| Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на эту карточку |
https://repository.kpfu.ru/?p_id=248523 |
Полная запись метаданных  |
| Поле DC |
Значение |
Язык |
| dc.contributor.author |
Зульфакарова Лилия Фаридовна |
ru_RU |
| dc.contributor.author |
Кадочникова Екатерина Ивановна |
ru_RU |
| dc.contributor.author |
Усанова Диана Шамилевна |
ru_RU |
| dc.contributor.author |
Дроздова Дарья Алексеевна |
ru_RU |
| dc.date.accessioned |
2020-01-01T00:00:00Z |
ru_RU |
| dc.date.available |
2020-01-01T00:00:00Z |
ru_RU |
| dc.date.issued |
2020 |
ru_RU |
| dc.identifier.citation |
Kadochnikova E, Usanova D, Zulfakarova L, Drozdova D Shareholder value of the company and financial statements: Econometric estimation of value creation drivers//International Journal of Criminology and Sociology. - 2020. - Vol.9, Is.. - P.2599-2608. |
ru_RU |
| dc.identifier.uri |
https://repository.kpfu.ru/?p_id=248523 |
ru_RU |
| dc.description.abstract |
International Journal of Criminology and Sociology |
ru_RU |
| dc.description.abstract |
Objective: to evaluate the relationship between financial reporting indicators and shareholder value on the example of Russian companies from seven sectors of the economy based on a linear multiple regression models.
Methods: linear multiple regression model, classical least squares method.
Results: It is expected that financial reporting indicators are one of the dominant determinants of evaluating the effectiveness of financial investment decisions. It is shown that the financial drivers-financial leverage, return on assets, dividend payments, and the EVA driver – invested capital-are positively correlated with the company's shareholder value. It is shown that the size of a company has a positive impact on its shareholder value. It was found that the level of disclosure is negatively correlated with the company's shareholder value.
Scientific innovation: the article uses data from the financial statements of 85 Russian companies for 2018 to measure the relationship between three groups of drivers and the company's shareholder value.
Practical relevance: the main conclusions of the article can be used in scientific and practical activities by owners and investors of companies in order to improve the financial reporting of companies and make investment decisions. |
ru_RU |
| dc.language.iso |
ru |
ru_RU |
| dc.subject |
financial statements |
ru_RU |
| dc.subject |
shareholder value |
ru_RU |
| dc.subject |
linear regression model |
ru_RU |
| dc.subject |
least squares method |
ru_RU |
| dc.title |
Shareholder value of the company and financial statements: Econometric estimation of value creation drivers |
ru_RU |
| dc.type |
Статьи в зарубежных журналах и сборниках |
ru_RU |
|
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