Пожалуйста, используйте этот идентификатор, чтобы цитировать или ссылаться на этот ресурс:
http://hdl.handle.net/11701/18387
Полная запись метаданных
Поле DC | Значение | Язык |
---|---|---|
dc.contributor.author | Fedorova, Elena A. | - |
dc.contributor.author | Khrustova, Lubov E. | - |
dc.contributor.author | Demin, Igor S. | - |
dc.date.accessioned | 2020-06-29T10:31:17Z | - |
dc.date.available | 2020-06-29T10:31:17Z | - |
dc.date.issued | 2020-03 | - |
dc.identifier.citation | Fedorova E. A., Khrustova L. E., Demin I. S. 2020. Completeness of non-financial disclosure by Russian companies: The influence on investment attractiveness. Russian Management Journal 18 (1): 51–72. | en_GB |
dc.identifier.other | https://doi.org/10.21638/spbu18.2020.103 | - |
dc.identifier.uri | http://hdl.handle.net/11701/18387 | - |
dc.description.abstract | In the context of the development of the digital economy, the role of a company’s information transparency has become increasingly important. Alongside purely financial information, investors are more likely to also take into account the disclosure of non-financial information in the annual accounts. The purpose of this study is to empirically examine the relationship between the quality of non-financial information disclosure by Russian companies and their investment attractiveness. To achieve this goal, we used the modern methodology of text analysis by creating a unique dictionary and index which characterize the quality of disclosure of non-financial information. The construction of a panel regression allowed us to empirically confirm the link between the quality of non-financial information and different indicators of investment attractiveness of Russian companies. | en_GB |
dc.language.iso | ru | en_GB |
dc.publisher | St Petersburg State University | en_GB |
dc.relation.ispartofseries | Russian Management Journal;Volume 18; Issue 1 | - |
dc.subject | completeness of information disclosure | en_GB |
dc.subject | disclosure of non-financial information | en_GB |
dc.subject | investment attractiveness | en_GB |
dc.subject | Tobin’s ratio | en_GB |
dc.subject | text analysis | en_GB |
dc.subject | GRI standards | en_GB |
dc.title | Completeness of non-financial disclosure by Russian companies: The influence on investment attractiveness | en_GB |
dc.type | Article | en_GB |
Располагается в коллекциях: | Issue 1 |
Файлы этого ресурса:
Файл | Описание | Размер | Формат | |
---|---|---|---|---|
51-72.pdf | 343,05 kB | Adobe PDF | Просмотреть/Открыть |
Все ресурсы в архиве электронных ресурсов защищены авторским правом, все права сохранены.