Peculiarities of Assets Composition in Russian Joint Stock Companies1

The paper presents the results of analysis of assets at Russian companies on the basis of annual financial statements of 250 public and 750 non-public joint stock companies for 2010-2013. The analysis allowed to identify patterns, trends and features of organizing assets at different groups Russian...

Full description

Saved in:
Bibliographic Details
Published in:Procedia economics and finance 2015, Vol.24, p.256-265
Main Authors: Anton, Grechenyuk, Yulia, Vertakova, Olga, Grechenyuk
Format: Article
Language:English
Subjects:
assets
balance sheet
financial statements
Russian joint stock companies
Citations: Items that cite this one
Online Access:Get full text
Tags: Add Tag
No Tags, Be the first to tag this record!
Description
Summary:The paper presents the results of analysis of assets at Russian companies on the basis of annual financial statements of 250 public and 750 non-public joint stock companies for 2010-2013. The analysis allowed to identify patterns, trends and features of organizing assets at different groups Russian joint stock companies. We found out that the formation of the assets at public and nonpublic joint-stock companies is differs frequency availability of individual items, their dynamics and in particular the structure of current, noncurrent and total assets.
ISSN:2212-5671
2212-5671
DOI:10.1016/S2212-5671(15)00657-7