Preview

Strategic decisions and risk management

Advanced search

STRUCTURAL MEASURES OF COMPANIES IN RUSSIA’S STATE PROPERTY

https://doi.org/10.17747/2078-8886-2016-5-58-65

Abstract

We consider structural measures of companies whose stocks are the federal property. Various ways concerning developing efficiency rankings for those companies are also considered.

About the Authors

D. A. Klimenko
Smolensk State University
Russian Federation
Specialist of information-computing centre of physics and mathematics department of the Smolensk State University. Research interests: mathematical statistics, mathematical simulation, image recognition and information technology.


I. V. Munerman
Financial University under the Government of the Russian Federation; "Institute of Value Management" LLC
Russian Federation
Ph.D. in Economics, associate professor of corporate finance and corporate governance in FGOBU VO "Financial University under the Government of the Russian Federation", the head of "Institute of Value Management" LLC. Research interests: scoring and rating systems, software management of property management processes, financial modelling, applied regression analysis, image recognition.


V. E. Fedotov
Directorium; "Institute of Microeconomics" JSC
Russian Federation
Ph.D. in Economics, director, member of the board of the professional community of directors "Directorium", member of the board of directors of "Institute of Microeconomics" JSC. Research interests: corporate governance, state property management, legal issues of state property management.


References

1. Михайлова Д. С. (2013) Прогнозирование финансовых показателей деятельности вертикально-интегрированной нефтяной компании (ВИНК): Дис. … канд. экон. наук. М.

2. Московская биржа. URL: www.moex.ru.

3. Росимущество. URL: www.rosim.ru.

4. СПАРК-Интерфакс. URL: http://www.spark-interfax.ru.

5. Barth M. E., Beaver W. H., Hand J. M. et al. (1999). Accruals, Cash Flows, and Equity Values // Review of AccountingStudies. Vol. 3. P. 205–229.

6. Barth M. E., Beaver W. H., Landsman W. R. (1998). Relative Valuation Roles of Equity Book Value and Net Income as a Function of Financial Health // JournalofAccountingand Economics. Vol. 25. P. 1–34.

7. Barth M. E., Beaver W. H., Landsman W. R. (2001).The Relevance of the Value Relevance Literature for Accounting Standard Setting: Another View // JournalofAccountingand Economics. Vol. 31. P. 77–104.

8. Barth M. E., Cram D. P., Nelson K. K. (2001). Accruals and the Prediction of Future Cash Flows // TheAccounting Review. Vol. 76. P. 27–58.

9. Barth M. E., Hutton A. P. (2004). Analyst Earnings Forecast Revisions and the Pricing of Accruals // Review of Accounting Studies. Vol. 9. P. 59–96.

10. Barth M. E., Kallapur S. (1996).Effects of Cross-Sectional Scale Differences on Regression Results in Empirical Accounting Research // Contemporary Accounting Research. Vol. 13. P. 527–567.

11. Feltham G. A., Ohlson J. A. (1996). Uncertainty Resolution and the Theory of Depreciation Measurement // Journal of Accounting Research. Vol. 34. P. 209–234.

12. Feltham G. A., Ohlson J. A. (1995). Valuation and Clean Surplus Accounting for Operating and Financial Activities // Contemporary Accounting Research. Vol. 11. P. 689–732.

13. Ohlson J. A. (1995). Earnings, Equity Book Values, and Dividends in EquityValuation // Contemporary Accounting Research. Vol. 11, №2. P. 661–687.

14. Ohlson J. A. (1999). On Transitory Earnings // Review of Accounting Studies. Vol. 3. P. 145–162.


Review

For citations:


Klimenko D.A., Munerman I.V., Fedotov V.E. STRUCTURAL MEASURES OF COMPANIES IN RUSSIA’S STATE PROPERTY. Strategic decisions and risk management. 2016;(5):58-65. (In Russ.) https://doi.org/10.17747/2078-8886-2016-5-58-65

Views: 1094


ISSN 2618-947X (Print)
ISSN 2618-9984 (Online)