Home  Journals  International Accounting  3(441) - 2018 March

Presentation of Information in Integrated Reporting to Assess the Investment Attractiveness of Companies

Vol. 21, Iss. 3, MARCH 2018

Article PDF Version

Received: 9 January 2018

Received in revised form: 7 February 2018

Accepted: 26 February 2018

Available online: 15 March 2018

Subject Heading: INTERNATIONAL STANDARDS OF ACCOUNTING AND REPORTING

JEL Classification: С13, D81, G11, M40

Pages: 281–296

https://doi.org/10.24891/ia.21.3.281

Importance This article deals with the issues of information presentation in integrated reporting for assessment of the investment attractiveness of organizations.
Objectives The article aims to develop methodological approaches to the formation of information in integrated reporting.
Methods For the study, I used analysis and synthesis, the accounting, monographic, computational and constructive, and expert assessment methods, ranking, and the matrix-diagnostic analysis.
Results The article presents a methodology of determining the indicators, the criteria for evaluating the classification of investment attractiveness. According to the proposed methodology, the investment attractiveness of the agro-industrial complex enterprise has been evaluated.
Conclusions and Relevance The complex rating estimation of the investment attractiveness of the research object shows that the enterprise possesses the necessary qualitative and quantitative characteristics encouraging the investor to invest in its development. The results can be used by the companies that make up the integrated reporting and that are aimed at attracting investments.

Keywords: investment attractiveness, integrated reporting, indicators, evaluation, criteria

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