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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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
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Acceso en línea:https://doaj.org/article/d554d7e858784bec91f089422cf4d7d8
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spelling 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)
institution DOAJ
collection DOAJ
language 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
spellingShingle 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
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