I. Yaremko, M. Plekan, Iryna A. Kantslir, T. Andrejkiv
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The analysis of principles and generally accepted norms in systems of standardization of financial report, their comparison with market-based approaches and methods of evaluation of enterprise value were carried out during the survey. The results became the basis for justification of the author’s position about the necessity of forming the value-oriented concept of the financial report for the provision of information needs of incorporate management, markets of capital and investments. Based on the analyzed results there were revealed weak aspects of methods of discounting the money flows, the profitability of invested capital and expert evaluation of informative and intellectual resources, that in many cases cause the recapitalization of modern companies. In general, the results of the survey gave the opportunity to form argumentation about necessary adjustments of all the structure of valuation measurement and offer separate directions for further surveys.","PeriodicalId":37422,"journal":{"name":"Journal of Eastern European and Central Asian Research","volume":null,"pages":null},"PeriodicalIF":1.6000,"publicationDate":"2018-11-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"4","resultStr":"{\"title\":\"Informational and financial instruments for evaluation and management of the company's value\",\"authors\":\"I. Yaremko, M. Plekan, Iryna A. Kantslir, T. 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The analysis of principles and generally accepted norms in systems of standardization of financial report, their comparison with market-based approaches and methods of evaluation of enterprise value were carried out during the survey. The results became the basis for justification of the author’s position about the necessity of forming the value-oriented concept of the financial report for the provision of information needs of incorporate management, markets of capital and investments. Based on the analyzed results there were revealed weak aspects of methods of discounting the money flows, the profitability of invested capital and expert evaluation of informative and intellectual resources, that in many cases cause the recapitalization of modern companies. In general, the results of the survey gave the opportunity to form argumentation about necessary adjustments of all the structure of valuation measurement and offer separate directions for further surveys.\",\"PeriodicalId\":37422,\"journal\":{\"name\":\"Journal of Eastern European and Central Asian Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.6000,\"publicationDate\":\"2018-11-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"4\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Eastern European and Central Asian Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.15549/JEECAR.V5I2.246\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Eastern European and Central Asian Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.15549/JEECAR.V5I2.246","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS","Score":null,"Total":0}
Informational and financial instruments for evaluation and management of the company's value
In the proposed research, authors reveal disadvantages of economic evaluation in the system of value-oriented management of the enterprise, in particular principles and methods of formation of evaluation systems that are based on a combination of formalized and non-formalized indicators. The purpose of the survey is representing the assumptions and justification of substantiations about high objectivity and quality of those methods of value evaluation of enterprise capital, that lean on formalized indicators of the public financial report of the enterprise. The methods of a theoretical analysis, interviewing results and the assessment of indicators’ quality in the evaluation algorithm are used in the survey. The analysis of principles and generally accepted norms in systems of standardization of financial report, their comparison with market-based approaches and methods of evaluation of enterprise value were carried out during the survey. The results became the basis for justification of the author’s position about the necessity of forming the value-oriented concept of the financial report for the provision of information needs of incorporate management, markets of capital and investments. Based on the analyzed results there were revealed weak aspects of methods of discounting the money flows, the profitability of invested capital and expert evaluation of informative and intellectual resources, that in many cases cause the recapitalization of modern companies. In general, the results of the survey gave the opportunity to form argumentation about necessary adjustments of all the structure of valuation measurement and offer separate directions for further surveys.
期刊介绍:
Journal of Eastern European and Central Asian Research (JEECAR) is a multi-disciplinary journal related to the Eurasia regional economics, finance, management, marketing, international affairs, and other business-related disciplines. By Eastern Europe and Central Asia, the IEECA refers to Russia, Ukraine, Belarus, Moldova, Armenia, Azerbaijan, Estonia, Latvia, Lithuania, Poland, Slovakia, Hungary, Serbia, Montenegro, Bosnia and Herzegovina, Albania, Kosovo, Macedonia, and five post-Soviet Central Asian states: Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, and Uzbekistan. The JEECAR Journal is committed to the editorial principles of all aspects of publication ethics and publication malpractice as assigned by the Committee on Public Ethics. Any paper submitted to the journal must be original, previously unpublished, and currently not under consideration for publication elsewhere. All articles in the printed version of the journal are peer-reviewed. The review process is a double-blind process. Neither the authors nor the reviewers know who wrote or reviewed the article. Per standard practice, only the Editor assigned to handle a paper knows the identity of the authors and the reviewers.