6 articles in this issue
Adil Khassanov
The purpose of this paper is to identify key indicators of corporate governance that affect the market value of Russian companies. To this end, we examine the possibility of modifying the Ohlson model of evaluating stock price dynamics in public companies... see more
Parmenas Njoroge, Michaela Baumann, Michael Baumann, Dmitry Shevchenko
This paper analyses the effects of financial statements on the efficiency of the Russian stock market. Specifically, we analyse the impact of financial reporting on stock prices of the firms listed on the Moscow Stock Exchange. By means of the widely used... see more
Kim Tsugankov
The objective of this paper is to define the theoretical basis and clarify the fundamental concept of the Conceptual Framework for Financial Reporting (CFFR). This is because the theoretical basis for CFFR has not been properly defined, and the articulati... see more
Mikhail Chernyakov, Olesya Usacheva, Maria Chernyakova
The purpose of our paper is to examine the interrelation between digitalisation indicators of dairy industry government regulation and economic efficiency, using large corporations of Novosibirsk Region as an example. We propose to identify an integrated ... see more
Anastasia Blaset Kastro, Nikolay Kulakov
This paper examines the risk adjusted discount rate (RADR) method for evaluating risky nonconventional projects, which has been hotly debated over the last century [1]. Economists face the contradiction of using the NPV rule to evaluate projects with diff... see more
Musa Uba Adamu
Certain attributes of corporate governance behaviour have been identified in academic research as major factors correlating with corporate risk disclosure amongst listed companies. This is in spite of the fact, however, that much of the empirical research... see more