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...
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North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration
2018
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oai:doaj.org-article:d554d7e858784bec91f089422cf4d7d82021-11-12T10:46:01ZFactorial analysis of an Indicator "Net Profit" for justification of Dividend Policy of Joint-Stock Company in the conditions of inflation: domestic practice and foreign experience1726-11391816-8590https://doaj.org/article/d554d7e858784bec91f089422cf4d7d82018-04-01T00:00:00Zhttps://www.acjournal.ru/jour/article/view/308https://doaj.org/toc/1726-1139https://doaj.org/toc/1816-8590Results 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.Natalya Vilgelmovna DedyukhinaSergey Aleksandrovich VasilyevNorth-West institute of management of the Russian Presidential Academy of National Economy and Public Administration articlenet profitjoint-stock companytechnique of the factorial analysisinflationprofessional judgmentspurchasing power of monetary unitfinancial statements of the organizationPolitical institutions and public administration (General)JF20-2112ENRUУправленческое консультирование, Vol 0, Iss 4, Pp 136-149 (2018) |
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EN RU |
topic |
net profit joint-stock company technique of the factorial analysis inflation professional judgments purchasing power of monetary unit financial statements of the organization Political institutions and public administration (General) JF20-2112 |
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net profit joint-stock company technique of the factorial analysis inflation professional judgments purchasing power of monetary unit financial statements of the organization Political institutions and public administration (General) JF20-2112 Natalya Vilgelmovna Dedyukhina Sergey Aleksandrovich Vasilyev 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 |
description |
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. |
format |
article |
author |
Natalya Vilgelmovna Dedyukhina Sergey Aleksandrovich Vasilyev |
author_facet |
Natalya Vilgelmovna Dedyukhina Sergey Aleksandrovich Vasilyev |
author_sort |
Natalya Vilgelmovna Dedyukhina |
title |
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 |
title_short |
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 |
title_full |
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 |
title_fullStr |
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 |
title_full_unstemmed |
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 |
title_sort |
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 |
publisher |
North-West institute of management of the Russian Presidential Academy of National Economy and Public Administration |
publishDate |
2018 |
url |
https://doaj.org/article/d554d7e858784bec91f089422cf4d7d8 |
work_keys_str_mv |
AT natalyavilgelmovnadedyukhina factorialanalysisofanindicatornetprofitforjustificationofdividendpolicyofjointstockcompanyintheconditionsofinflationdomesticpracticeandforeignexperience AT sergeyaleksandrovichvasilyev factorialanalysisofanindicatornetprofitforjustificationofdividendpolicyofjointstockcompanyintheconditionsofinflationdomesticpracticeandforeignexperience |
_version_ |
1718430898850889728 |