title: Completeness of non-financial disclosure by Russian companies: The influence on investment attractiveness
metadata.name: dc.contributor.author
metadata.value: Fedorova, Elena A.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Khrustova, Lubov E.
metadata.lang: -
metadata.name: dc.contributor.author
metadata.value: Demin, Igor S.
metadata.lang: -
metadata.name: dc.date.accessioned
metadata.value: 2020-06-29T10:31:17Z
metadata.lang: -
metadata.name: dc.date.available
metadata.value: 2020-06-29T10:31:17Z
metadata.lang: -
metadata.name: dc.date.issued
metadata.value: 2020-03
metadata.lang: -
metadata.name: dc.identifier.citation
metadata.value: Fedorova E. A., Khrustova L. E., Demin I. S. 2020. Completeness of non-financial disclosure by Russian companies: The influence on investment attractiveness. Russian Management Journal 18 (1): 51–72.
metadata.lang: en_GB
metadata.name: dc.identifier.other
metadata.value: https://doi.org/10.21638/spbu18.2020.103
metadata.lang: -
metadata.name: dc.identifier.uri
metadata.value: http://hdl.handle.net/11701/18387
metadata.lang: -
metadata.name: dc.description.abstract
metadata.value: In the context of the development of the digital economy, the role of a company’s information
  transparency has become increasingly important. Alongside purely financial information, investors
  are more likely to also take into account the disclosure of non-financial information in the
  annual accounts. The purpose of this study is to empirically examine the relationship between the
  quality of non-financial information disclosure by Russian companies and their investment attractiveness.
  To achieve this goal, we used the modern methodology of text analysis by creating
  a unique dictionary and index which characterize the quality of disclosure of non-financial information.
  The construction of a panel regression allowed us to empirically confirm the link between
  the quality of non-financial information and different indicators of investment attractiveness of
  Russian companies.
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 18; Issue 1
metadata.lang: -
metadata.name: dc.subject
metadata.value: completeness of information disclosure
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: disclosure of non-financial information
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: investment attractiveness
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: Tobin’s ratio
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: text analysis
metadata.lang: en_GB
metadata.name: dc.subject
metadata.value: GRI standards
metadata.lang: en_GB
metadata.name: dc.title
metadata.value: Completeness of non-financial disclosure by Russian companies: The influence on investment attractiveness
metadata.lang: en_GB
metadata.name: dc.type
metadata.value: Article
metadata.lang: en_GB
resources.filename: 51-72.pdf
resources.url: https://dspace.spbu.ru/bitstream/11701/18387/1/51-72.pdf
resources.format: Adobe PDF
resources.size: 343,05 kB