Нефинансовые факторы в создании и сохранении стоимости компании в сфере телекоммуникаций в России
Аннотация
В статье исследуется влияние финансовых и нефинансовых факторов на стоимость компаний в сфере
телекоммуникаций. В качестве финансовых факторов выбраны такие переменные, как коэффициент
задолженности, материальность, рентабельность активов и т.д. ESG-индикаторы использовались как
нефинансовые факторы. Тема исследования актуальна для принятия решений и разработки рекомендаций для компаний, поскольку оно оценивает уровень вовлеченности компаний в решение экологических, социальных проблем и проблем управления. В работе использованы данные из двух баз (Bloomberg и Capital IQ) по 94 компаниям в сфере телекоммуникаций с 2011 по 2021 г. Результаты свидетельствуют о том, что раскрытие информации компаниями об общем ESG-рейтинге и G индикаторе оказывает положительное влияние на стоимость компании, в то время как раскрытие индикаторов E и S не влияет на стоимость бизнеса.
Скачивания
Литература
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