Abstract
The article defines the concept of financial activity of an economic entity, revealing its essential characteristics. The authors applied a methodology for assessing financial performance based on the determination of quantitative indicators (capital structure, financial stability, profitability), and concluded that the capital structure is irrational. As a conclusion, the need to supplement the assessment toolkit with a number of qualitative indicators, from different sides, characterizing the activities of an economic entity, as well as the development of a software product that allows real-time monitoring of financial activities within a region or industry, was determined.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Kovalev, V.: Analysis of the economic activity of the enterprise. Prospect, Moscow (2016)
Aswath Damodaran's Website: About. http://pages.stern.nyu.edu/~adamodar/New_Home_Page/home.htm. Accessed: 15 March 2021. (2021)
Cheah SL-Y, Ho Y-P, Li S (2021) Search strategy, innovation and financial performance of firms in process industries. Technovation. https://doi.org/10.1016/j.technovation.2021.102257. Accessed: 21 March 2021 (2021)
Lysenko, D.: Comprehensive economic analysis of economic activity. INFRA-M, Moscow (2018)
Muhammad R, Muhammad A, Muhammad A (2021) How does corporate social responsibility affect financial performance, financial stability, and financial inclusion in the banking sector? Evidence from Pakistan. Res Int Bus Finance 55:101314
Chatzopoulou E-C, Spanos YE, Lioukas S (2020) Headquarters′ monitoring mechanisms, subsidiaries’ financial slack, and the contingent role of subsidiaries′ external embeddedness. Long Range Planning. https://doi.org/10.1016/j.lrp.2020.102044. Accessed: 21 March 2021 (2020)
Author information
Authors and Affiliations
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2022 The Author(s), under exclusive license to Springer Nature Switzerland AG
About this paper
Cite this paper
Aksinina, O.S., Tyugin, M.A. (2022). Features of Assessing the Organizations’ Financial Activities Using Data Generated Under IFRS. In: Ashmarina, S.I., Mantulenko, V.V. (eds) Digital Technologies in the New Socio-Economic Reality. ISCDTE 2021. Lecture Notes in Networks and Systems, vol 304. Springer, Cham. https://doi.org/10.1007/978-3-030-83175-2_19
Download citation
DOI: https://doi.org/10.1007/978-3-030-83175-2_19
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-030-83174-5
Online ISBN: 978-3-030-83175-2
eBook Packages: EngineeringEngineering (R0)