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

Dudin S.A. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( s.a.dudin@nsuem.ru )

Savel'eva M.Yu. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( avsa_2010@mail.ru )

Maksimenko I.N. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( maksimenko.i@list.ru )

Journal: Economic Analysis: Theory and Practice, #6, 2018

Importance Reliability and quality of financial statements guarantee the confidence of State structures, creditors, potential investors and other stakeholders of a company.
Objectives Our purpose is to discuss theoretical and methodological aspects of reliability of financial statements, build an indicator to reveal misstatements of financial results disclosed in accounting reports, define industry specifics in determining the indicators that characterize distortions in financial performance of companies.
Methods We offer a technique to estimate the probability of distortions in financial statements of companies involved in mining operations.
Results We built an integrated index to estimate the likelihood of misstated financial result in financial statements, i.e. its overstatement, for resource development companies. The paper proves that indicators characterizing distortions in financial statements of resource development companies do not coincide with indicators of construction companies.
Conclusions The test of the proposed approach enabled not only to unveil misstatements in the financial results of companies of two economic sectors, but also to define the amount of overstatements. Furthermore, the paper proves the presence of industry specifics in choosing the indicators that characterize the misstatements of companies.


Evaluating the quality of cash flow statement of Russian companies

Savel'eva M.Yu. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( avsa_2010@mail.ru )

Alekseev M.A. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( m.a.alekseev@nsuem.ru )

Dudin S.A. Novosibirsk State University of Economics and Management, Novosibirsk, Russian Federation ( s.a.dudin@nsuem.ru )

Journal: Economic Analysis: Theory and Practice, #4, 2017

Importance The importance of reliable, high-quality financial statements is hard to overestimate. Having accurate data about company results, internal and external users of financial statements get an efficient tool to assess its financial condition and generate long-term forecasts.
Objectives The purpose of the study is to discuss theoretical and methodological aspects of financial statements quality evaluation, review the issue of data reliability of cash flow statements presented by domestic companies.
Methods In the study, we applied the method of cash flow statement quality evaluation.
Results The paper presents our own technique to evaluate the reliability of cash flow statements. Using the technique, we analyzed the quality of cash flow statements in ten industries. We proved that virtually in all industries included in the sample, companies make gross errors when preparing their cash flow statements, which significantly affect the quality of stakeholders' decisions.
Conclusions and Relevance It is crucial to develop special analytical instruments for auditors and financial analysts to evaluate the reliability of financial reporting, including the statement of cash flow. The urgency of this task is driven by the extension of the scope of cash flow statement in the Russian practice, namely, its use as a register of company performance evaluation for all groups of stakeholders.


Evaluating the quality of cash flow statement of Russian companies

Savel'eva M.Yu. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( avsa_2010@mail.ru )

Alekseev M.A. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( m.a.alekseev@nsuem.ru )

Dudin S.A. Novosibirsk State University of Economics and Management (NSUEM), Novosibirsk, Russian Federation ( s.a.dudin@nsuem.ru )

Journal: International Accounting, #9, 2018

Importance The importance of reliable, high-quality financial statements is hard to overestimate. Having accurate data about company results, internal and external users of financial statements get an efficient tool to assess its financial condition and generate long-term forecasts.
Objectives The purpose of the study is to discuss theoretical and methodological aspects of financial statements quality evaluation, review the issue of data reliability of cash flow statements presented by domestic companies.
Methods For the study, we applied the method of cash flow statement quality evaluation.
Results The paper presents our own technique to evaluate the reliability of cash flow statements. Using the technique, we analyzed the quality of cash flow statements in ten industries. We proved that virtually in all industries included in the sample, companies make gross errors when preparing their cash flow statements, which significantly affect the quality of stakeholders' decisions.
Conclusions and Relevance It is crucial to develop special analytical instruments for auditors and financial analysts to evaluate the reliability of financial reporting, including the statement of cash flow. The urgency of this task is driven by the extension of the scope of cash flow statement in the Russian practice, namely, its use as a register of company performance evaluation for all groups of stakeholders.


The socio-demographic situation in the Russian Far East regions: Modern aspects

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: Regional Economics: Theory and Practice, #11, 2016

Importance The article deals with the problem of transforming the socio-economic model of Russia as the Asia-oriented vector of development becomes an alternative to the Western Europe-oriented one, given the adverse demographic trends in the country, especially in the Far Eastern Federal District.
Objectives The article aims to identify features of the demographic situation in the Far East of Russia, namely the Far Eastern Federal District, to justify recommendations aimed at optimizing the socio-economic and demographic processes interrelated.
Methods For the study, I used common and private methods of research, such as analysis, synthesis, deduction, induction, statistical analysis of the demographic situation, economic evaluation, retrospective and prospective studies.
Results The article identifies the main causes and consequences of the demographic situation in the Far East of Russia, which must be taken into account in the formulation of regional socio-economic policies. I found that the demographic situation is characterized by negative trends, and the main cause of this phenomenon is the migration of the population that is increasingly destabilizing the situation in the region than negative population growth.
Conclusions Now, it is possible to optimize the demographic processes in the Far East of Russia through elaborating a strategic development outline, taking into account the region's role in the national and world order, while the resource factor of socio-economic development of the region should not be the determining one in this respect.


Agriculture in the Kaliningrad oblast: Peculiarities of development

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: Regional Economics: Theory and Practice, #10, 2016

Importance The article discusses the issues of development of intensive agriculture to generate internal sources of food resources in the Kaliningrad oblast, since the oblast is the most vulnerable one in this context among the other Russian regions, by virtue of its territorial and geographical situation.
Objectives The article aims to analyze the characteristics of agriculture in the Kaliningrad oblast, identifying the likely risks and opportunities for the transition from the extensive to the intensive type of development.
Methods For the study, I used economic and statistical analysis methods.
Results The paper analyzes and identifies the main patterns and trends of agricultural development of the Kaliningrad oblast over the past five years. The agriculture of the Kaliningrad oblast does not provide food completely. The oblast largely depends on imported products. There is a considerable progress in increasing the agricultural productivity of the oblast for agricultural organizations are developing faster than households.
Conclusions and Relevance This work represents the evolution of scientific knowledge about modern methods of organization of the agriculture of the Kaliningrad oblast. It can be used to develop tools to ensure the food security in the regions. Food security at the regional and federal levels starts with the proper forecasting of food resources needs and planning to ensure their ultimate consumers. The practical application of the work results will improve procedures for forecasting and planning for agriculture in the Kaliningrad oblast, taking into account the current economic and social trends.


The conceptual framework for the development of high-tech industries at the national level and in specific industrial regions

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: Regional Economics: Theory and Practice, #18, 2015

Importance The article examines the issues related to determining a strategic vector of economic dynamics of industrial regions in the Russian Federation. The paper considers the high-tech industry's development framework at the national level and in specific industrial regions as a key direction of the emerging 'new industrialization'. The economic dynamics of the industry in the regional aspect clearly correlates with the dynamics of innovative activity of regions of the Russian Federation.
     Objectives The purpose of the paper is a synthesis of the best Russian practices for ensuring a rational strategic dynamics of industrial regions and the research of prospects for its use throughout the territory of the Russian Federation.
     Methods For the study, I used the following methods: abstraction, analysis and synthesis, analogy, a dialectic method of induction and deduction, observation, generalization, objectivism, comparison.
     Results I justified the notion of strategic dynamics of industrial regions, analyzed this process using the Republic of Tatarstan as a case study, and identified the most effective retrofit proposals for transformation of the vector of development of regions within the framework of the new industrialization.
     Conclusions and Relevance I concluded that in the context of modernization transforming the economy, the most important directions of development are those that improve the conditions for the spread of innovation in the space: support of megacities, infrastructure development, and improvement of the factors of second nature. The practical application of the results of this work will allow the rethinking of the approach to the concept of transformation of the socio-economic model of development of the Russian Federation.


Russia's strategic priorities in the field of institutional and innovation use of subsoil in the Arctic region

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: Regional Economics: Theory and Practice, #26, 2015

Importance The article describes the current situation and prospects of the Russian Federation in the development of Arctic territories.
     Objectives The aim of this paper was to study the national priorities related to the extraction of mineral resources which can be used both for Russia's competitiveness at the world level, and to ensure the national energy security.
     Methods
For the study, I used static data, macroeconomic analysis, content analysis and SWOT analysis.
     Results The paper highlights the key areas and the prospects for the technologies to develop the shelf of the Arctic seas. The study found that a large number of energy resources in the Arctic and shale-gas deposits allow appreciating the significant rental potential of the Russian Federation. For the most efficient use of the resource rents and the sustainable development of Arctic regions, I recommend the organic combination of fiscal, innovation and technology policies.
     Conclusions and Relevance I conclude that, in order to improve the conditions of distribution and implementation of technological innovations in the Arctic region, the latter needs the support of the scientific centers, producing such innovations in the field of exploration and development of the Arctic Shelf and communicating the innovations to respective corporations. In addition, I note that the infrastructure's development would reduce institutional, economic and technological gap between the States leaders and would help achieve the highest standards of security, and enhance the role of the "second nature" (the media and public institutions) to lobby Russian interests in the Arctic.


Regional migration policy in the national and economic security of Russia

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: Regional Economics: Theory and Practice, #44, 2014

Importance The relevance of the topic stems from the diversity and non-systemic character of the regulatory base (at Federal and regional levels), which regulates the various aspects of migration policy. The absence of legally established concepts of migration, migratory process and migration policy also confirms the relevance of the research.
     Objectives The aim of this work is to arrive at clarifying the notion of migration security, the study of dynamics of migration processes at the present stage, as well as in the study of the basic directions of State and regional migration policy.
     Methods The methodological bases of the article were legal, comparative and economic-statistical analysis methods.
     Results The author found that the migration security is a critical social security, affecting the domestic and international policies of any State, as well as its national regions. On a sound migration policy implemented primarily at the regional level, depends not only the rate of economic development and crime, but also a public mood that expresses the unity of society as an integrated and cohesive body. The meaning of the national and regional migration security patterns is to allow free movement in and out of the country, in maintaining (protection) ethnic and cultural identity and homogeneity of society.
     Relevance Practical significance of this work is to identify problems of national security in light of the implementation of the State migration policy of the Russian Federation for the period up to 2025, approved by the President of the Russian Federation on June 13, 2012.


Regional migration policy in the national and economic security of Russia

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: Digest Finance, #5, 2015

Importance The relevance of the topic stems from the diversity and non-systemic character of the regulatory base (at Federal and regional levels), which regulates the various aspects of migration policy. The absence of legally established concepts of migration, migratory process and migration policy also confirms the relevance of the research.
     Objectives The aim of this work is to arrive at clarifying the notion of migration security, the study of dynamics of migration processes at the present stage, as well as in the study of the basic directions of State and regional migration policy.
     Methods The methodological bases of the article were legal, comparative and economic-statistical analysis methods.
     Results The author found that the migration security is a critical social security, affecting the domestic and international policies of any State, as well as its national regions. On a sound migration policy implemented primarily at the regional level, depends not only the rate of economic development and crime, but also a public mood that expresses the unity of society as an integrated and cohesive body. The meaning of the national and regional migration security patterns is to allow free movement in and out of the country, in maintaining (protection) ethnic and cultural identity and homogeneity of society.
     Relevance Practical significance of this work is to identify problems of national security in light of the implementation of the State migration policy of the Russian Federation for the period up to 2025, approved by the President of the Russian Federation on June 13, 2012.


National priorities in the field of institutional and innovation subsoil use of Arctic territories

Dudin M.N. Russian Presidential Academy of National Economy and Public Administration, Moscow, Russian Federation ( dudinmn@mail.ru )

Journal: National Interests: Priorities and Security, #8, 2015

Importance The article examines the current situation and prospects of the Russian Federation in the development of Arctic territories. The theme of this work is highly relevant because Russia, despite the high resource base has not enough developed institutional framework, and mining operations are characterized by the maximum loss of potential gross value of hydrocarbon potential.
     Objectives The aim of this work consists in the study of national priorities related to the extraction of mineral resources which can be used both for Russia's competitiveness at a world level, and to ensure the national energy security. The main objectives of the study were to assess the key national and international trends in the energy sector and in the extraction of natural resources, statement of organizational-economic, technological specifics of development of the Arctic Shelf and shale gas, evaluating prospects (as well as the opportunities and threats) of these natural resources for the development of the economy and society of Russia.
     Methods The author used statistical data, macroeconomic analysis, content-analysis, and SWOT analysis.
     Results The author found that a large number of energy resources in the Arctic and shale-gas deposits allow appreciating the significant rental potential of the Russian Federation. For the most efficient use of the resource rents and the sustainable development of the Arctic regions, the organic combination of fiscal, innovation and technology policies is very important.
     Conclusions and Relevance Based on a study of the best Russian and foreign experience, the author concludes that the combination of sound fiscal and investment-and-innovation policy in the subsoil use of Russian North will help achieve a high level of investment and ensure a source of steady rental income for the State, and will stimulate a dynamic social and economic development of the Arctic regions.


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