Measures to Improve the Investment Attractiveness of Enterprises in the Modern Context

Svetlana Chernikova (), Olga Zvyagina () and Yuriy Isakov ()
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Svetlana Chernikova: Perm Institute of Economics and Finance
Olga Zvyagina: Perm Institute of Economics and Finance
Yuriy Isakov: Perm Institute of Economics and Finance

A chapter in Integration and Clustering for Sustainable Economic Growth, 2017, pp 433-439 from Springer

Abstract: Abstract The article is devoted to increasing the investment attractiveness of Russian enterprises during the crisis. The authors identified and proved the main directions of the enterprises investment attractiveness improvement, based on the maximum use of all resources available. The introduction of financial and management accounting systems, automation of information flows and fair valuation of companies are specified as the leading procedures. For this purpose, accounting information was precisely analyzed, depending on types of accounting existing in company. The fair valuation of a company was considered in detail as one of the most investor-attracting events. The article identifies peculiarities of fair value and presents the recommendations for the use of fair value standard at the enterprise. It also explains the basic differences between the fair value standard and the market value standard. Then it considers a hierarchy of fair value measurements. Indicators of the fair value measurements are recommended to be determined on the basis of the relevant information, i.e., on input data and recommendations on their use. The article also specifies three levels of the input data reliability to classify by, to estimate more accurate the fair value of assets and liabilities. The proposed activities, according to the authors, would allow investors to receive more complete and accurate information for effective management and investment decision-making.

Keywords: Investment attractiveness; Fair evaluation of the company; Market value; Fair value; Automation of information flows; Financial and management accounting; Fair value standard; Market value standard; E22 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:conchp:978-3-319-45462-7_42

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DOI: 10.1007/978-3-319-45462-7_42

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