телефон в шапке

+7 (383) 278 85 74
900-1800,(GMT+6), Mon.–Fri.

logo-inside

site-name-en

Изображение в левую колонку

Contact Us

Our address:
Novosibirsk,
ul. Polzunov, 7
(4th floor, office 47);
Tel.:

editorial office
:
+7 (383) 278-85-74; 217-44-23

N Belyaeva, managing editor:
+7 (383) 279-73-83 (phone/fax)

M Semekhina, advertising manager:
Materials for publication should be addressed to:
630051, Novosibirsk,
p.o.b. 34
Siberian academy of finance and banking
E-mail: md_sifbd@nnet.ru
For subscription and purchase of the magazine:
E-mail: semehinam@mail.ru


Схема проезда
Private educational institution of higher education
© Siberian Academy of Finance and Banking


Journal of «Sibirskoye Soglashenie» Interregional association

For permission to use
«SFS Journal» materials,
please apply to the SFS
Journal editorial office

Requisites

Taxpayer Identification 5402106870
Account No 40703810110000000005
In «Accept» Joint Stock Commercial
Bank, Novosibirsk
Correspondent Account
No 30101810200000000815
Bank Identification Code 045004815
National Classifier of National Economy
Branches 92110
General Classifier of Organizations
of Russia 16925131

Financial and non-financial information and its role in protection of interests of investors

You are here

Pages: 
91-96
UDC Code: 
657.1
Authors: 
Kuvaldina T Doctor of Economic Sciences  (kuvaldina2004@mail.ru )
Zadorozhnaya A Candidate of Economic Sciences  (anna_zador@mail.ru)

The role of financial and non-financial information in protection of interests of investors is considered. The attention to need of reflection as a part of accounting (financial) reports of data about the kovenantnykh obligations is focused. Options of disclosure of information about the kovenantnykh obligations from positions of optimism and pessimism are offered.

Files: 
References: 
1. Vasilevskaya N.P. Sovershenstvovanie vnutrennego kontrolya registratora kak uslovie povysheniya nadezhnosti zashchity prav akcionerov // Vestnik Uralskogo federalnogo universiteta. Ser.: Ekonomika i uprav-lenie. 2009. no 4. S. 65-76.

2. Mihaylov D.I. Zashchita prav rabotnikov i investorov s uchetom sootnosheniya ih interesov kak faktor institucionalnogo razvitiya // Vestnik ekonomicheskoy integracii. 2013. no 5-6 (62-63). S. 85-91.

3. Nikitin A.V. Zashchita prav inostrannyh investorov v Rossiyskoy Federacii: avtoref. dis. ... kand. yur. nauk. M., 2011. 23 s.

4. Pitelinskiy K.V., Antipenkova A.A., Titov V.R. Zashchita informacii na predpriyatii kak sredstvo minimizacii riskov ego investorov // Mezhotraslevaya informacionnaya sluzhba. 2014. no 1 (166). S. 68-77.

5. Rogaleva M.A. Kvalifikaciya individualnyh iskov o zashchite prav investorov v sfere rynka cennyh bumag // Predprinimatelskoe pravo. 2015. no 2 (pril.). S. 51-55.

6. Stepanov D.I., Kuznecov V.A. Pravo akcionera na informaciyu // Zakon. 2011. no 7. S. 97-108.

7. Sutormin N.A. Zashchita prav investora transnacionalnoy korporacii: avtoref. dis. ... kand. yur. nauk. M., 2011. 23 s.

8. Tuktarov Yu.E. Zashchita investorov pri raskrytii informacii (po materialam sudebno-arbitrazhnoy praktiki) // Zhurnal rossiyskogo prava. 2005. no 5 (101). S. 60-70.

9. Frolkina E.N. Zashchita prav investorov na rynke cennyh bumag: teoreticheskie aspekty pravovogo regulirovaniya // Ekonomika. Nalogi. Pravo. 2011. no 3. S. 126-133.

10. Holkina M.G. Zashchita prav investora na rynke cennyh bumag: avtoref. dis. ... kand. yur. nauk. Vladivostok, 2009. 22 s.

11. Polenova S.N. Vzaimosvyaz ekonomicheskih i informacionnyh interesov polzovateley buhgalterskoy otchetnosti // Sibirskaya finansovaya shkola. 2009. no 1. S. 111-116.

12. Polenova S.N. Ekonomicheskie interesy polzovateley i standartizaciya buhgalterskogo ucheta // Audit i finansovyy analiz. 2015. no 3. S. 41-47.

13. Krivcov A.I. Korporativnaya otchetnost kak mehanizm zashchity interesov investorov // RISK: Resursy. Informaciya. Snabzhenie. Konkurenciya. 2010. no 2. S. 222-225.

14. Rudakova T.A. Informacionnye interesy polzovateley uchetno-otchetnoy informacii // Mezhdunarodnyy buhgalterskiy uchet. 2014. no 6. S. 39-45.

15. Kogdenko V.G., Melnik M.V. Integrirovannaya otchetnost: voprosy formirovaniya i analiza // Mezhdunarodnyy buhgalterskiy uchet. 2014. no 10. S. 2-14.

16. Petrenko S.A. Chto nuzhno znat o CISO: trebovaniya stati 404 Zakona Sarbeynsa - Oksli // Zashchita informacii. Insayd. 2007. no 5 (17). S. 32-40.

17. Morozova E.V. Nefinansovaya otchetnost kak istochnik informacii o deyatelnosti kompanii // Mezhdunarodnyy buhgalterskiy uchet. 2014. no 22. S. 25-36.

18. Zonova A.V., Chikisheva A.N. Povyshenie kachestva buhgalterskoy otchetnosti organizaciy-eksporterov: predstavlenie informacii po segmentam // Mezhdunarod-nyy buhgalterskiy uchet. 2008. no 4. S. 4-8.

19. Krivda S.V. Sobstvennyy kapital organizacii: problemy ocenki i otrazheniya v otchetnosti // Finansovyy vestnik: finansy, nalogi, strahovanie, buhgalterskiy uchet. 2014. no 6. S. 48-56.

20. Mamedov G.Yu. Sovershenstvovanie finansovoy otchetnosti publichnyh kompaniy // Vestnik Moskovskogo gosudarstvennogo oblastnogo universiteta. Ser.: Ekonomika. 2009. no 2. S. 38-46.

21. Pyatov M.L. Polzovateli buhgalterskoy informacii i ih interesy // Buhgalterskiy uchet. 2008. no 13. S. 34-38.

22. Zadorozhnaya A.N. Kovenanty kak instrument resheniya konflikta interesov mezhdu akcionerami i kreditorami kompanii // Finansy i kredit. 2014. no 16 (592). S. 37-50.

23. Kuvaldina T.B. Kovenanty v buhgalterskoy (finansovoy) otchetnosti // Buhgalterskiy uchet. 2015. no 4. S. 94-97.