Индекс Раскрытия Информации: Взаимосвязь С Финансовой Результативностью

Данная статья посвящена вопросам состояния корпоративного внутреннего контроля коммерческих организаций, групп компаний и раскрытия информации о нем для заинтересованных пользователей отчетности. На основе анализа годовых отчетов крупных компаний, представляющих разные отрасли экономики, авторами рассмотрены объем и структура раскрытия информации о внутреннем контроле, а также определены приоритетные направления совершенствования внутреннего контроля на основе бенчмаркинга. This article is devoted to the issues of the state of corporate internal control of commercial organizations, groups of companies and disclosure of information about it for interested users of reporting. Based on the analysis of annual reports of large companies representing different sectors of the economy, the authors considered the scope and structure of disclosure of information on internal control, and identified priority areas for improving internal control based on benchmarking.

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Analysis of the State of Corporate Internal Control Based on Disclosure of Information in Annual Reports

Кузнецова¹,

Болгучева²,

Рыбалкин³

2022

Учет И Статистика

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Индекс Раскрытия Информации: Взаимосвязь С Финансовой Результативностью

Cited by 1 publication

References 9 publications

Analysis of the State of Corporate Internal Control Based on Disclosure of Information in Annual Reports

Analysis of the State of Corporate Internal Control Based on Disclosure of Information in Annual Reports

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