METHODOLOGICAL ISSUES OF GENERATION AND USE OF COEFFICIENTS OF ACCRUALS
M.A. Alekseev, M.Yu. Savelyeva
Novosibirsk State University of Economics and Management, Str. Kamenskaya, 56, Novosibirsk, 630099, Russia
Keywords: манипулирование финансовой отчетностью, коэффициент начисления, косвенный метод определения величины свободных денежных потоков, неденежные корректировки чистой прибыли, manipulation of financial reporting, charge coefficient, indirect method of determination of size of free cash flows, non-monetary adjustments of net profit
Abstract
The article considers the methodological issues of assessment (measurement) of the degree of divergence of financial results of activity of company, formed by accrual method and cash method. The paper suggests using charge coefficient as the key indicator determining the degree of manipulation of profit. Since the charge coefficient is a key element in various models of assessment of reliability of financial reporting, the methodological approach, offered in the article, opens possibilities of modification of the existing models for the purpose of stratification of financial reports not only by reliability level, but also by groups of persons, making the decision on their basis. Depending on the involvement of various groups of stakeholders into the process of distribution of the financial result, obtained from functioning of the company, the authors offered modification of the charge coefficient in the context of assessment of quality of profit for the widest range of stakeholders, for owners of borrowed funds and shareholders and only for shareholders. Development of the offered methodical approach will make it possible to investigate interrelations between reliability of the submitted reporting of the companies and costs of attraction of share and borrowed capital.
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