Индекс раскрытия информации: взаимосвязь с финансовой результативностью

Abstract

This article presents results from the research dedicated to assessing the influence of disclosure index on financial performance of Russian companies. Based on existing empirical approaches analysis disclosure index for 64 Russian companies was designed and regression analysis of the influence of disclosure index on financial performance was provided. The empirical evidence obtained reveals that conclusions made by the authors are consistent with foreign empirical researches results and financial performance of analyzed companies doesn’t depend on disclosure index.