INNOVATIONS IN FINANCIAL ANALYTICS
Abstract
In this paper as the main feature of innovation in the financial health of a company analyst view the shift to two circuits of key interests of owners of capital (financial stakeholders). Justifi ed by differences key financial systems within the contour ownership interest and the lender three projections: liquidity, the current economic efficiency and growth. In the paper as the main feature of the innovation in the analysis of the financial health of a company is considered a transition to the two circuits of the interests of the key owners of financial capital (financial stakeholders). Justifi ed differences of key financial indicator systems in the framework of the outline of the interests of the owner and the lender by three projections: liquidity, efficiency and the quality of growth. The examples of Russian companies have different interpretations of financial targets and indicators with a choice of activities.
About the Authors
T. V. TeplovaRussian Federation
Doctor of Economic Sciences, Professor
A. N. Rasskazova
Russian Federation
Candidate of Technical Sciences, Associate Professor
References
1. Теплова Т.В. Корпоративные финансы, 2012, изд ЮРАЙТ.
2. Iatridis, George (2010) International Financial Reporting Standards and the quality of financial statement information, International Review of Financial Analysis, Volume 19, Issue 3, June, рр.193-204.
Review
For citations:
Teplova T., Rasskazova A. INNOVATIONS IN FINANCIAL ANALYTICS. MIR (Modernization. Innovation. Research). 2012;3(4(12)):54-60. (In Russ.)