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International Accounting
 

Valuation of quality and sufficiency of information on investments in financial statements of public company

Vol. 16, Iss. 24, JUNE 2013

Available online: 20 June 2013

Subject Heading: PROBLEM. VIEWS. SOLUTIONS

JEL Classification: 

Boldyrev D.S. Graduate Student, the Department of Economic Analysis and Audit, the Voronezh State University
Limonadniy-joe@yandex.ru

Quality and volume of disclosure of information on the company in the external reporting in many respects defines a vector of its future development. As one of the fundamental factors of similar influence information on investment activity of the company which developed granting can significantly increase investment appeal of the public company acts, increase its market cost.

Keywords: information disclosure in financial statements, corporate reporting, disclosure levels, investment activity, investment attractiveness

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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