Izvestiya of Saratov University.

Economics. Management. Law

ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


For citation:

Levanova L. N. Innovations Transparency Requirements of the Russian Corporation. Journal Izvestiya of Saratov University. Economics. Management. Law, 2017, vol. 17, iss. 3, pp. 285-290. DOI: 10.18500/1994-2540-2017-17-3-285-290

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005.521

Innovations Transparency Requirements of the Russian Corporation

Autors: 
Levanova Lidiya Nikolaevna, Saratov State University
Abstract: 

Introduction. In modern conditions of development of domestic companies a key factor of their effectiveness is the quality of corporate governance, which includes such units as the rights of shareholders, governments, social responsibility, and, finally, information policy. And the level of information policy, the degree of transparency for stakeholders form transporentnosti level of organization, which is a key factor for decision-making core investors. The statistics reflect the slowdown percent compliance level transporentnosti domestic companies with international requirements. Accordingly, it is urgent investigation of the causes of this phenomenon. Theoretical analysis. Analyzes the development trend of Russian companies and transporentnosti detected system factors that should be considered by companies in the development of information policy. It is assumed that one reason for slowing down the pace of development of information policy and transporentnosti Russian companies are innovations in the Civil Code with respect to types of joint stock companies, as well as the Central Bank’s requirements with respect to their degree of openness. Results. Analysis of the types of joint stock companies in accordance with the provisions of the Central Bank of Russia’s Civil Code and innovation has allowed to generate a maximum and minimum amount of information disclosed by corporations, organize mandatory requirements concerning degree transporentnosti each type of joint-stock company in the Russian economy. The joint-stock companies on the degree of mandatory disclosures that is of practical use for the newly created corporate structures as well as for companies subject to conversion and restructuring.

Reference: 
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Received: 
20.06.2017
Accepted: 
25.07.2017