Improving Assessment Tools of Investment Attractiveness of the Company in Accordance with Modern Market Challenges and Changes of the Applicable Law
Journal Title: Проблеми економіки - Year 2014, Vol 2014, Issue 4
Abstract
The aim of the article is to adapt the methodology of investment attractiveness evaluation due to changes in laws and regulations governing the preparation of the financial reporting forms, and improvement of the evaluation in connection with the increasing role of intellectual capital in the production process. The coordination of procedures for assessing the investment attractiveness of enterprises in Ukraine before and after the change in national accounting standards in 2013 is made. By taking into account the current needs of investors, there are allocated new groups of indicators that reflect the level of investment attractiveness of the company. There are refined indicators characterizing human capacity and the efficiency of the intellectual capital of the company, the integrated use of which will improve the quality and informativeness of the results for determining the attractiveness of business entities.
Authors and Affiliations
Andrii Mieshkov, Oleksandra Mentel
Keywords
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