Research of the quantity, composition and quality of information disclosed by backbone enterprises (on the example of the Samara region)

Abstract

One of the most important strategic challenges faced by enterprises today is that, on the one hand, prerequisites are emerging at the institutional level that require disclosure not only of accounting (financial) reporting data, but also a large amount of non-financial information. An enterprise that is active in the information environment and demonstrates the transparency of its activities is trusted by a large number of stakeholders, which leads to their active involvement in its activities. On the other hand, excessive disclosure of information is a significant threat to the economic security of a business, and requires significant costs for organizing accounting, reporting and control. The object of the research is the information disclosed by the backbone enterprises of the Samara region. The purpose of the study was to obtain an objective assessment of the quantity and quality of information disclosed by enterprises. The results of the study were obtained as part of the approbation of the methodology developed by the author for assessing the quantity and quality of information disclosed by enterprises (using the example of the backbone enterprises of the Samara region) in the form of quantitative indicators and serve as the basis for a discussion on the expediency and scale of disclosure by enterprises of information about their activities.

Keywords

• disclosure of information
• stakeholders
• economic security
• backbone enterprises
• accounting (financial) reporting
• corporate reporting
• non-financial information
• risks