CAPITAL CONCENTRATION OF CORPORATE ORGANIZATION IDENTIFIED SEGMENTS: PROBLEMS OF EVALUATION AND PROSPECTS FOR THEIR SOLUTION
Keywords:
identified segment, operating segment, share capital, corporate organization, capital concentration, quadratic form of capital concentration
Abstract
The article appeals to the segmentation of accounting and reporting information and monitoring the capital concentration in each identified component (segment) of the business. The aim is to establish the degree of participation of each shareholder in the rating of the relevant operating segment, and to develop the methods of rating analysis of the corporate organization.
Taking into account the structure of the share capital of a corporate organization, we conclude that it is necessary to expand the analysis of the identified segments with some coefficients. They are supposed to assess the degree of capital concentration of the corresponding component within the consolidation perimeter of a corporate organization.
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References
Andrush, A. (2012) The Reverse Synergy: Another Way of Thinking. International Journal of Economic Practices and Theories, vol. 2, 2.
Balabanis, G. (2012) The relationship between diversification and performance in export intermediary firms. British Journal of Management, 12, 67–84.
Баффетт У. Эссе об инвестициях, корпоративных финансах и управлении компаниями. М.: Альпина Бизнес Букс, 2015. 268 с.
Becker, J.-M., Rai, A., Ringle, C. M. & Völckner F. (2013) Discovering unobserved heterogeneity in structural equation models to avert validity threats. MIS Quarterly, vol. 37 (3), 665–694.
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Вавулин Д. А., Матвеева М. В. О статусе акционерного общества // Право и экономика. 2017. № 5. С. 14–21.
Глушецкий А. А. Уставный капитал: стереотипы и их преодоление. М.: Litres, 2019. 207 с.
Ciavolino, E. & Nitti, M. (2013) Using the hybrid two-step estimation approach for the identification of second-order latent variable models. Journal of Applied Statistics, vol. 40 (3), 508–526. DOI: 10.1080/02664763.2012.745837.
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Затонский А. В., Сиротина Н. А. Прогнозирование экономических систем по модели на основе регрессионного дифференциального уравнения // Экономика и математические методы. 2014. Т. 50. № 1. С. 91–99.
Hull, J. C. (2015) Risk Management and Financial Institutions. Wiley, 742.
Ivashkovskaya, I. V. (2014) Going Internationally and Value Creation: The Evidence from Emerging Capital Market of Russia. Proceedings of the XV April International Academic Conference on Economic and Social Development. HSE, 50–59.
Лисицына Е. В. Показатели монетизации и коммерческой эффективности денежных потоков акционерных обществ с государственным участием // Финансовый менеджмент. 2018. № 5. С. 3–11.
Маковская А. Новые правила закона об акционерных обществах о крупных сделках и сделках с заинтересованностью // Хозяйство и право. 2016. № 10. С. 3–35.
Millon, D. (2014) Radical Shareholder Primacy. University of St. Thomas Law Journal, vol. 10, 1013.
Новоселова Л., Медведева Т. Блокчейн для голосования акционеров // Хозяйство и право. 2017. № 10. С. 10–21.
Полякова Т. Н. Российский рынок акций: динамика и состояние // Нац. интересы: приоритеты и безопасность. 2016. № 3. С. 93–106.
Shavandina, O., Makusheva, G, Sulipov, R & Kholodenko, Y. (2017) Rating Analysis of Identified Segments of a Corporate Organization. Revista Espacios, vol. 38 (51), 5–19.
Shavandina, O., Rudakova, T. & Sannikova, I. (2015) Analysis of the Competitive Environment in Motor Fuel Regional Market. Review of European Studies, vol. 7 (3), 276–287.
REFERENCES
Andrush, A. (2012) The Reverse Synergy: Another Way of Thinking. International Journal of Economic Practices and Theories, vol. 2, 2.
Balabanis, G. (2012) The relationship between diversification and performance in export intermediary firms. British Journal of Management, 12, 67–84.
Buffett W. (2015) Essay on investment, corporate finance and company management, Moscow, 268 (in Russian).
Becker, J. — M., Rai, A., Ringle, C. M. & Völckner F. (2013) Discovering unobserved heterogeneity in structural equation models to avert validity threats. MIS Quarterly, vol. 37 (3), 665–694.
Vaulin, D. A. & Simonov S. V. (2017) The order of termination public joint stock companies. Law and Economics, 9, 16–21 (in Russian).
Vaulin, D. A. & Matveeva M. V. (2017) On the status of joint-stock companies. Law and Economics, 5, 14–21 (in Russian).
Gloshecki, A. A. (2019) Authorized capital: stereotypes and overcoming them. Moscow, 207 (in Russian).
Ciavolino, E. & Nitti, M. (2013) Using the hybrid two-step estimation approach for the identification of second-order latent variable models. Journal of Applied Statistics, vol. 40 (3), 508–526. DOI: 10.1080/02664763.2012.745837.
Cornescu, V. & Adam, R. (2014) Considerations Regarding the Role of Indicators Used in the Analysis and Assessment of Sustainable Development in the E. U. Procedia Economics and Finance, vol. 8, 10–16. DOI:10.1016/S2212–5671 (14) 00056–2.
Zatonsky, A. V. & Sirotina N. A. (2014) Forecasting of economic systems by the model based on the regression differential equation. Economics and mathematical methods, vol. 50 (1), 91–99.
Hull, J. C. (2015) Risk Management and Financial Institutions. Wiley, 742.
Ivashkovskaya, I. V. (2014) Going Internationally and Value Creation: The Evidence from Emerging Capital Market of Russia. Proceedings of the XV April International Academic Conference on Economic and Social Development. HSE, 50–59.
Lisitsyna, E. V. (2018) Indicators of monetization and commercial efficiency of cash flows of joint stock companies with state participation. Financial management, 5, 3–11 (in Russian).
Makovskaya, A. (2016) New rules of the law on joint-stock companies and transactions with interest. Economics and Law, 10, 3–35 (in Russian).
Millon, D. (2014) Radical Shareholder Primacy. University of St. Thomas Law Journal, vol. 10, 1013.
Novoselova, L. & Medvedev, T. (2017) Blockchain for shareholders voting. Economics and Law, 10, 10–21.
Polyakova, T. N. (216) Russian stock market: dynamics and state. National interests: priorities and security, 3, 93–106.
Shavandina, O., Makusheva, G, Sulipov, R & Kholodenko, Y. (2017) Rating Analysis of Identified Segments of a Corporate Organization. Revista Espacios, vol. 38 (51), 5–19.
Shavandina, O., Rudakova, T. & Sannikova, I. (2015) Analysis of the Competitive Environment in Motor Fuel Regional Market. Review of European Studies, vol. 7 (3), 276–287.
Balabanis, G. (2012) The relationship between diversification and performance in export intermediary firms. British Journal of Management, 12, 67–84.
Баффетт У. Эссе об инвестициях, корпоративных финансах и управлении компаниями. М.: Альпина Бизнес Букс, 2015. 268 с.
Becker, J.-M., Rai, A., Ringle, C. M. & Völckner F. (2013) Discovering unobserved heterogeneity in structural equation models to avert validity threats. MIS Quarterly, vol. 37 (3), 665–694.
Вавулин Д. А., Симонов С. В. О порядке прекращения публичного статуса акционерного общества // Право и экономика. 2017. № 9. С. 16–21.
Вавулин Д. А., Матвеева М. В. О статусе акционерного общества // Право и экономика. 2017. № 5. С. 14–21.
Глушецкий А. А. Уставный капитал: стереотипы и их преодоление. М.: Litres, 2019. 207 с.
Ciavolino, E. & Nitti, M. (2013) Using the hybrid two-step estimation approach for the identification of second-order latent variable models. Journal of Applied Statistics, vol. 40 (3), 508–526. DOI: 10.1080/02664763.2012.745837.
Cornescu, V. & Adam, R. (2014) Considerations Regarding the Role of Indicators Used in the Analysis and Assessment of Sustainable Development in the E. U. Procedia Economics and Finance, vol. 8, 10–16. DOI: 10.1016/S2212–5671 (14) 00056–2.
Затонский А. В., Сиротина Н. А. Прогнозирование экономических систем по модели на основе регрессионного дифференциального уравнения // Экономика и математические методы. 2014. Т. 50. № 1. С. 91–99.
Hull, J. C. (2015) Risk Management and Financial Institutions. Wiley, 742.
Ivashkovskaya, I. V. (2014) Going Internationally and Value Creation: The Evidence from Emerging Capital Market of Russia. Proceedings of the XV April International Academic Conference on Economic and Social Development. HSE, 50–59.
Лисицына Е. В. Показатели монетизации и коммерческой эффективности денежных потоков акционерных обществ с государственным участием // Финансовый менеджмент. 2018. № 5. С. 3–11.
Маковская А. Новые правила закона об акционерных обществах о крупных сделках и сделках с заинтересованностью // Хозяйство и право. 2016. № 10. С. 3–35.
Millon, D. (2014) Radical Shareholder Primacy. University of St. Thomas Law Journal, vol. 10, 1013.
Новоселова Л., Медведева Т. Блокчейн для голосования акционеров // Хозяйство и право. 2017. № 10. С. 10–21.
Полякова Т. Н. Российский рынок акций: динамика и состояние // Нац. интересы: приоритеты и безопасность. 2016. № 3. С. 93–106.
Shavandina, O., Makusheva, G, Sulipov, R & Kholodenko, Y. (2017) Rating Analysis of Identified Segments of a Corporate Organization. Revista Espacios, vol. 38 (51), 5–19.
Shavandina, O., Rudakova, T. & Sannikova, I. (2015) Analysis of the Competitive Environment in Motor Fuel Regional Market. Review of European Studies, vol. 7 (3), 276–287.
REFERENCES
Andrush, A. (2012) The Reverse Synergy: Another Way of Thinking. International Journal of Economic Practices and Theories, vol. 2, 2.
Balabanis, G. (2012) The relationship between diversification and performance in export intermediary firms. British Journal of Management, 12, 67–84.
Buffett W. (2015) Essay on investment, corporate finance and company management, Moscow, 268 (in Russian).
Becker, J. — M., Rai, A., Ringle, C. M. & Völckner F. (2013) Discovering unobserved heterogeneity in structural equation models to avert validity threats. MIS Quarterly, vol. 37 (3), 665–694.
Vaulin, D. A. & Simonov S. V. (2017) The order of termination public joint stock companies. Law and Economics, 9, 16–21 (in Russian).
Vaulin, D. A. & Matveeva M. V. (2017) On the status of joint-stock companies. Law and Economics, 5, 14–21 (in Russian).
Gloshecki, A. A. (2019) Authorized capital: stereotypes and overcoming them. Moscow, 207 (in Russian).
Ciavolino, E. & Nitti, M. (2013) Using the hybrid two-step estimation approach for the identification of second-order latent variable models. Journal of Applied Statistics, vol. 40 (3), 508–526. DOI: 10.1080/02664763.2012.745837.
Cornescu, V. & Adam, R. (2014) Considerations Regarding the Role of Indicators Used in the Analysis and Assessment of Sustainable Development in the E. U. Procedia Economics and Finance, vol. 8, 10–16. DOI:10.1016/S2212–5671 (14) 00056–2.
Zatonsky, A. V. & Sirotina N. A. (2014) Forecasting of economic systems by the model based on the regression differential equation. Economics and mathematical methods, vol. 50 (1), 91–99.
Hull, J. C. (2015) Risk Management and Financial Institutions. Wiley, 742.
Ivashkovskaya, I. V. (2014) Going Internationally and Value Creation: The Evidence from Emerging Capital Market of Russia. Proceedings of the XV April International Academic Conference on Economic and Social Development. HSE, 50–59.
Lisitsyna, E. V. (2018) Indicators of monetization and commercial efficiency of cash flows of joint stock companies with state participation. Financial management, 5, 3–11 (in Russian).
Makovskaya, A. (2016) New rules of the law on joint-stock companies and transactions with interest. Economics and Law, 10, 3–35 (in Russian).
Millon, D. (2014) Radical Shareholder Primacy. University of St. Thomas Law Journal, vol. 10, 1013.
Novoselova, L. & Medvedev, T. (2017) Blockchain for shareholders voting. Economics and Law, 10, 10–21.
Polyakova, T. N. (216) Russian stock market: dynamics and state. National interests: priorities and security, 3, 93–106.
Shavandina, O., Makusheva, G, Sulipov, R & Kholodenko, Y. (2017) Rating Analysis of Identified Segments of a Corporate Organization. Revista Espacios, vol. 38 (51), 5–19.
Shavandina, O., Rudakova, T. & Sannikova, I. (2015) Analysis of the Competitive Environment in Motor Fuel Regional Market. Review of European Studies, vol. 7 (3), 276–287.
Published
2019-03-09
How to Cite
1. Шавандина О. А., Макушева Г. Н., Харинова О. В. CAPITAL CONCENTRATION OF CORPORATE ORGANIZATION IDENTIFIED SEGMENTS: PROBLEMS OF EVALUATION AND PROSPECTS FOR THEIR SOLUTION // Economics Profession Business, 2019. Vol. 1. № 1. P. 77-82. URL: https://journal.asu.ru/ec/article/view/201911.
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