title: Problems of users’ perception of financial statements  according to international standards
metadata.name: dc.contributor.author
metadata.value: Rodchenkov, Mikhail V.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2023-06-20T17:30:19Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2023-06-20T17:30:19Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2022-09
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Rodchenkov M. V. 2022. Problems of users’ perception of financial statements  according to international standards. Russian Management Journal 20 (3): 319–341. https://doi.org/10.21638/spbu18.2022.301 (In Russian
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu18.2022.301
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/41637
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: Goal: identify and evaluate the factors that significantly affect the current assessment by representatives of the business environment of the quality and functionality of reporting generated by management in accordance with international financial reporting standards, in terms of increasing the clarity, simplifying and reducing current reporting to improve its perception by users.
  
  Methodology: the applicable methodology included general scientific methods of cognition, including analysis and synthesis, and expert assessments. The main results were obtained using factorial and multivariate analysis tools.
  
  Findings: the results of the tests performed are statistically significant and indicate against the null hypothesis. A significant part of the reporting information is difficult to fully understand by investors and representatives of other groups of interested users who ambiguously assess the feasibility of simplifying and reducing current reporting in order to increase its consumer value.
  
  Originality and contribution of the author: the basis of the study is a statistical analysis of current primary data obtained during a survey of representatives of the business environment. The theoretical significance of the results obtained lies in the refinement of the structure and assessment of factors influencing the quality of perception by users of corporate reporting information prepared by management in accordance with international financial reporting standards. The practical significance of statistically justified conclusions about the importance of adjusting the level (adaptation) of the complexity of standards and disclosures to improve the consumer characteristics of financial statements generated by management is determined by the possibility of their use in management practice to improve the efficiency of information support for investors and improve the corporate governance system.
metadata.lang: en_GB
metadata.name: dc.language.iso
metadata.value: ru
metadata.lang: en_GB
metadata.name: dc.publisher
metadata.value: St Petersburg State University
metadata.lang: en_GB
metadata.name: dc.relation.ispartofseries
metadata.value: Russian Management Journal;Volume 20; Issue 3
metadata.lang: -
metadata.name: dc.subject
metadata.value: information support
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: problems of qualitative assessment of corporate reporting
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: complexity of reporting perception
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: IFRS
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: consumer properties of reporting
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Problems of users’ perception of financial statements  according to international standards
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 01.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/41637/1/01.pdf
resources.format: Adobe PDF
resources.size: 1,36 MB