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Title Impact of integrated reporting on enterprise value-based management: evidence from Ukraine
Authors Zhuravka, Fedir Oleksandrovych  
Kravchenko, Olena Volodymyrivna  
Ovcharova, Nataliia Viktorivna  
Oleksich, Zhanna Anatoliivna  
Miroshnychenko, Olesia Volodymyrivna  
ORCID http://orcid.org/0000-0001-8368-5743
http://orcid.org/0000-0001-5927-8814
http://orcid.org/0000-0002-8362-3283
http://orcid.org/0000-0001-5351-2489
http://orcid.org/0000-0002-7213-4601
Keywords інтегрована звітність
интегровання отчетность
integrated reporting
сталий розвиток
устойчивое развитие
sustainable development
оцінка
оценка
assessment
Type Article
Date of Issue 2020
URI https://essuir.sumdu.edu.ua/handle/123456789/82503
Publisher Problems and Perspectives in Management
License Creative Commons Attribution 4.0 International License
Citation Impact of integrated reporting on enterprise value-based management: evidence from Ukraine / Zhuravka F. O. et. al. // Problems and Perspectives in Management. 2020. № 18(2). P. 154-165. DOI:10.21511/ppm.18(2).2020.14
Abstract An integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible assets), but have a significant impact on the enterprise value. The growing role of accounting data in enterprise value formation and management determines the necessity of the research. Thus, the article aims to investigate the effect of integrated reporting implementation on the VBM at the Ukrainian enterprises. Based on recent scientific researches, the study substantiates that the VBM approach should be based on an integrated reporting concept and proves the necessity of transition from the traditional accounting model to sustainability accounting in Ukraine. The findings reveal the approach of integrated reporting incorporation into the enterprise VBM system. The authors offer the concept of creating an integrated reporting model in Ukraine that considers economic and legal criteria, basic and qualitative principles, and production, human, financial, social, natural, and intellectual capital.
Appears in Collections: Наукові видання (ННІ БіЕМ)

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