Methodological aspects of building the indicator for revealing distortions in company results

Today it is extremely timely and acute to stir up academic quarters in order to develop methodological basis for assessing the degree of accounts trustworthiness in the interest of all groups of company stakeholders. The article studies theoretical and methodological aspects of assessing accounts ma...

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Autores principales:	M. Yu. Savelyeva, S. A. Dudin, A. V. Trenixina
Formato:	article
Lenguaje:	RU
Publicado:	Plekhanov Russian University of Economics 2018
Materias:	accounts manipulation models of estimating the possibility of accounts manipulation integral indicator of the possibility to distort results of activity in accounting Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/b0f8d7111b61465e835d7fb870b0374c
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spelling	oai:doaj.org-article:b0f8d7111b61465e835d7fb870b0374c2021-11-15T05:20:47ZMethodological aspects of building the indicator for revealing distortions in company results2413-28292587-925110.21686/2413-2829-2018-5-76-86https://doaj.org/article/b0f8d7111b61465e835d7fb870b0374c2018-10-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/569https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251Today it is extremely timely and acute to stir up academic quarters in order to develop methodological basis for assessing the degree of accounts trustworthiness in the interest of all groups of company stakeholders. The article studies theoretical and methodological aspects of assessing accounts manipulation. The author came to the conclusion about availability of shortcomings in the effective tools of assessing accounts manipulation, which are connected with determinism of indicators included in their structure and ignoring specificity of different types of company activity. The article proposes a new approach to probabilistic assessment of distortions in company accounts, which leans on mathematic-statistic models, namely typologization and multi-criteria estimation. This approach makes it feasible not only to find facts of accounts distortion but to identify their trend in the direction of overstating or understating. On the basis of this approach the integral indicator of assessing possibility of finance results’ distortion in company accounting in the direction of their overstating was built. It is connected with companies, whose principle type of activity is food production. The author draws a conclusion that more than a half of joint stock companies in the Russian Federation dealing with food production provide untruthful finance accounting (with the possibility of over 60%), which overstates finance results of its work.M. Yu. SavelyevaS. A. DudinA. V. TrenixinaPlekhanov Russian University of Economicsarticleaccounts manipulationmodels of estimating the possibility of accounts manipulationintegral indicator of the possibility to distort results of activity in accountingEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 5, Pp 76-86 (2018)
institution	DOAJ
collection	DOAJ
language	RU
topic	accounts manipulation models of estimating the possibility of accounts manipulation integral indicator of the possibility to distort results of activity in accounting Economics as a science HB71-74
spellingShingle	accounts manipulation models of estimating the possibility of accounts manipulation integral indicator of the possibility to distort results of activity in accounting Economics as a science HB71-74 M. Yu. Savelyeva S. A. Dudin A. V. Trenixina Methodological aspects of building the indicator for revealing distortions in company results
description	Today it is extremely timely and acute to stir up academic quarters in order to develop methodological basis for assessing the degree of accounts trustworthiness in the interest of all groups of company stakeholders. The article studies theoretical and methodological aspects of assessing accounts manipulation. The author came to the conclusion about availability of shortcomings in the effective tools of assessing accounts manipulation, which are connected with determinism of indicators included in their structure and ignoring specificity of different types of company activity. The article proposes a new approach to probabilistic assessment of distortions in company accounts, which leans on mathematic-statistic models, namely typologization and multi-criteria estimation. This approach makes it feasible not only to find facts of accounts distortion but to identify their trend in the direction of overstating or understating. On the basis of this approach the integral indicator of assessing possibility of finance results’ distortion in company accounting in the direction of their overstating was built. It is connected with companies, whose principle type of activity is food production. The author draws a conclusion that more than a half of joint stock companies in the Russian Federation dealing with food production provide untruthful finance accounting (with the possibility of over 60%), which overstates finance results of its work.
format	article
author	M. Yu. Savelyeva S. A. Dudin A. V. Trenixina
author_facet	M. Yu. Savelyeva S. A. Dudin A. V. Trenixina
author_sort	M. Yu. Savelyeva
title	Methodological aspects of building the indicator for revealing distortions in company results
title_short	Methodological aspects of building the indicator for revealing distortions in company results
title_full	Methodological aspects of building the indicator for revealing distortions in company results
title_fullStr	Methodological aspects of building the indicator for revealing distortions in company results
title_full_unstemmed	Methodological aspects of building the indicator for revealing distortions in company results
title_sort	methodological aspects of building the indicator for revealing distortions in company results
publisher	Plekhanov Russian University of Economics
publishDate	2018
url	https://doaj.org/article/b0f8d7111b61465e835d7fb870b0374c
work_keys_str_mv	AT myusavelyeva methodologicalaspectsofbuildingtheindicatorforrevealingdistortionsincompanyresults AT sadudin methodologicalaspectsofbuildingtheindicatorforrevealingdistortionsincompanyresults AT avtrenixina methodologicalaspectsofbuildingtheindicatorforrevealingdistortionsincompanyresults
_version_	1718428702040129536

Methodological aspects of building the indicator for revealing distortions in company results

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