Modern trends in business analysis: Studying the company's ecosystem, reviewing the business model's information content, evaluating growth opportunities

Когденко, В Г; Melnik, Margarita V.

doi:10.24891/ea.16.10.1878

Cited by 3 publications

(1 citation statement)

References 16 publications

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“…Ефимовой, учет требований и интересов стейкхолдеров приводит к повышению уровня их доверия [3,4]. Особенно важно отметить то, насколько значима информация о деятельности компаний для прогнозирования возможных рисков и создаваемой стоимости в интересах всех стейкхолдеров [5].…”

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Analysis of interrelation between the financial status and the level of corporate transparency of annual financial statements of Russian companies

Shilovskaya¹

2018

EATP

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Ключевые слова: интегрированная отчетность, финансовое положение, корреляционный анализ, семантический анализ, риск банкротства Аннотация Предмет. Во многом форма изложения руководством компании информации о финансовом состоянии в текстах годовых отчетов зависит от условий, оказывающих влияние на финансовое положение компании в момент составления отчетности. То, как реагирует руководство на эти условия и, соответственно, выражает свое мнение о текущем положении предприятия и перспективах его развития, является предметом настоящего исследования. Цели. Провести анализ взаимосвязи между качеством раскрытия мнения руководства в финансовых обзорах, разрабатываемых в рамках годовых отчетов компаний, и финансовым положением компании. При этом необходимо учесть влияние степени риска банкротства. Методология. При проведении исследования использовались методы семантического анализа текстов отчетов и корреляционный анализ. Результаты. Обобщены результаты семантического анализа текстов отчетов, проводимого для определения степени выраженности мнения руководства о способности компании создавать стоимость в краткосрочной, среднесрочной и долгосрочной перспективе. Представлены результаты корреляционного анализа зависимости финансовых коэффициентов компании и мнения руководства о ее финансовом состоянии. Выводы. По результатам исследования на основании эмпирических данных обоснован вывод о более высокой прозрачности финансовой информации, размещаемой в годовых отчетах компаний с устойчивым финансовым положением и низком качестве раскрываемой информации большинства компаний из группы с ухудшающимся финансовым положением. Даны рекомендации по повышению качества раскрываемой информации.

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Analysis of interrelation between the financial status and the level of corporate transparency of annual financial statements of Russian companies

Shilovskaya¹

2018

EATP

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The practice of non-financial reporting: Possible development trajectories

Solovei

Puchkova

2021

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Subject. This article summarizes development trends in non-financial reporting and traces the current problems of its content and qualities. Objectives. The article aims to indicate key problems of the content and quality of non-financial reporting, referring to the analyzable publications and analytical reviews of corporate practices. It also aims to determine possible regulation areas of non-financial reporting practices as part of the Concept for the Development of Public Non-Financial Reporting in the Russian Federation. Methods. For the study, we used the methods of detailed description and summary, comparison, analogy, and the logic and systems approaches. We analyzed scientific publication in periodicals and analytical reviews of the Russian Union of Industrialists and Entrepreneurs, Big Four companies, focusing on the development of non-financial reporting practices. Results. The article summarizes key problems of non-financial reporting, which are typical of the Russian and foreign companies. We suggest how the regulation of non-financial reporting should be developed in Russia, referring to the European experience and corporate practices. The article provides an analysis of the non-financial reporting quality in twelve Russian companies so as to verify and identify issues of its content and quality. Conclusions. Businesses do prepare their non-financial reports in compliance with the international standards and initiatives on sustainable development. They often fail to disclose what method they use to select subjects for their reports, reluctantly giving examples of negative effects on the environment or other adverse impact of their operations. The information is not always comparable for accounting periods. Considering the experience of the European countries in the regulation of non-financial reporting, we conclude there should be conceptual principles for non-financial reporting in accordance with international standards and national distinctions.

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«Big Data» technology in the digital transformation of the economy

Tagay

Syzdykova

Halmurzaeva

2023

QJSS

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The authors aimed to investigate the essence and fundamentals of the functioning of "Big Data" in the digital economy and the features of successful use of "Big Data" technology by enterprises as a new economic resource. "Big Data" is presented by the authors as a new economic resource and digital technology, which allow by solving a priority task, i. e. the allocation at the conceptual level of research of the most significant factors (resources) that determine the organizational potential for the use of big data. The article emphasizes that in the ordinary sense, the term "big data" is simply associated with a large amount of information. However, the study of the reasons why companies decide to invest in big data projects shows that the main motivating factor for them is not a large amount of data as such, but their diversity, which allows obtaining quantitative and qualitative information about a complex (complex) system of material and non-material factors of a modern company. The authors state that the expected information revolution consists in the way we analyze business and justify management decisions, and it is due not just to an exponential, avalanche-like growth in the volume of big data, but to the emergence of a new quality of information as a result of such growth - information that analysts could not even dream of ten years ago. The problematic materials of the article are presented as follows: first, the analysis of publications necessary to determine the content of the concept of "big data" is given, and positive and normative models of big data are highlighted. Further, on the basis of a resource-oriented approach and based on the results of an empirical study of foreign leading companies in the implementation of big data projects, a conceptual model of intra-company factors determining the organizational potential of using big data is being developed. As a result, recommendations are formulated for domestic companies implementing or making decisions about projects using big data.

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Modern trends in business analysis: Studying the company's ecosystem, reviewing the business model's information content, evaluating growth opportunities

Cited by 3 publications

References 16 publications

Analysis of interrelation between the financial status and the level of corporate transparency of annual financial statements of Russian companies

Analysis of interrelation between the financial status and the level of corporate transparency of annual financial statements of Russian companies

The practice of non-financial reporting: Possible development trajectories

«Big Data» technology in the digital transformation of the economy

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