Building an integrated index to assess the likelihood of overstated financial results in financial statements

Dudin, S.A.; SAVEL'EVA, Marina Yu.; MAKSIMENKO, l'ya N.

doi:10.24891/ea.17.6.1161

EATP

2018

DOI: 10.24891/ea.17.6.1161

|View full text |Cite

Building an integrated index to assess the likelihood of overstated financial results in financial statements

S.A. Dudin¹,

Marina Yu. SAVEL'EVA²,

l'ya N. MAKSIMENKO³

Abstract: b кандидат экономических наук, доцент кафедры корпоративного управления и финансов, Новосибирский государственный университет экономики и управления «НИНХ»,

Help me understand this report

Search citation statements

Order By: Relevance

Paper Sections

Select...

Citation Types

Supporting

Mentioning

Contrasting

Year Published

2023

Publication Types

Select...

Article1

Relationship

Self Cite0

Independent1

Authors

Journals

Cited by 1 publication

References 0 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

Research of Manipulation of Stock Assets on the Example of Shares of American High-Tech Companies of the Nasdaq Stock Exchange

DOROKHOV¹

2023

Финансы И Управление

View full text Add to dashboard Cite

The subject of the study is the processes of manipulation of stock asset prices on the example of shares of American high-tech companies of the NASDAQ exchange. The concept of manipulation of stock assets is formulated and the signs of manipulation of them are presented. The main purpose of the work is to identify signs of manipulation of the stock prices of Facebook, Nasdaq and Google companies from the moment of the initial public offering of the company's shares on the stock exchange (IPO) to the present. The methodology of the study includes statistical methods of data analysis: comparative analysis, correlation and regression analysis. Based on the annual quotes and financial reports of Facebook, Google and Nasdaq, a comparative and correlation analysis of the annual values of investment multipliers is carried out. Particular attention is paid to the comparative and statistical analysis of the data of these companies at the initial time stage after their IPO on the NASDAQ exchange. The result of the analysis showed a fairly strong correlation between them on this indicator. At the same time, a significant overvaluation of Facebook shares was established in the first years after its initial public offering on the stock exchange, in relation to the analog companies of Google and Nasdaq, as well as to the companies listed on the S&P500 stock market of the USA. The scientific novelty of the study lies in the fact that the presented methodology allows identifying signs of manipulation with the share prices of companies-analogues of any sufficiently liquid stock market. The topic of the article is of interest to stock market participants, stock analysts, potential investors and purchasers of companies, as well as to stock market regulators dealing with the reliability and security of its processes.

show abstract

Research of Manipulation of Stock Assets on the Example of Shares of American High-Tech Companies of the Nasdaq Stock Exchange

DOROKHOV¹

2023

Финансы И Управление

View full text Add to dashboard Cite

show abstract

scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.

Contact Info

customersupport@researchsolutions.com

10624 S. Eastern Ave., Ste. A-614

Henderson, NV 89052, USA

This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.

Blog Terms and Conditions API Terms Privacy Policy Contact Cookie Preferences Do Not Sell or Share My Personal Information

Made with 💙 for researchers

Part of the Research Solutions Family.

Building an integrated index to assess the likelihood of overstated financial results in financial statements

Cited by 1 publication

References 0 publications

Research of Manipulation of Stock Assets on the Example of Shares of American High-Tech Companies of the Nasdaq Stock Exchange

Research of Manipulation of Stock Assets on the Example of Shares of American High-Tech Companies of the Nasdaq Stock Exchange

Contact Info

Product

Resources

About