Factorial analysis of an Indicator "Net Profit" for justification of Dividend Policy of Joint-Stock Company in the conditions of inflation: domestic practice and foreign experience

Results of researches of the authors from a position of an assessment of informational content of domestic and foreign techniques of the factorial analysis of an indicator «net profit» for justification of dividend policy of joint-stock company are presented in the article. «Narrow» places of the st...

Descripción completa

Guardado en:
Detalles Bibliográficos
Autores principales: Natalya Vilgelmovna Dedyukhina, Sergey Aleksandrovich Vasilyev
Formato: article
Lenguaje:EN
RU
Publicado: North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration 2018
Materias:
Acceso en línea:https://doaj.org/article/d554d7e858784bec91f089422cf4d7d8
Etiquetas: Agregar Etiqueta
Sin Etiquetas, Sea el primero en etiquetar este registro!
Descripción
Sumario:Results of researches of the authors from a position of an assessment of informational content of domestic and foreign techniques of the factorial analysis of an indicator «net profit» for justification of dividend policy of joint-stock company are presented in the article. «Narrow» places of the studied techniques owing to which inevitably there are distortions of results of the analysis of key indicators of financial statements of the organization in the conditions of inflationary processes are designated. The authors’ modified technique of the factorial analysis of an indicator the «net profit» providing minimization of possible distortions of results of the analysis and higher informa-tional content of professional judgments for justification of dividend policy of joint-stock company is offered.