Review of Publications in the Journal of Scientific and Practical Journal «Finance and Business» for 2020 and 2021
https://doi.org/10.33293/1609-1442-2022-2(97)-107-116
Abstract
The article considers the review of publications in the journal “Finance and Business” for 2020 and 2021. The main attention is paid to the developments of methodological nature aimed at building models for financial management, at improving the methods of doing business in modern economic conditions, at the evolutionary development of economic theory, changing the traditional view of the role of financial management and the prospects of economic development. When studying the dynamics of economic processes, their modeling and forecasting, statistical and econometric approaches can be widely used, the correct interpretation of which in business is of special interest, because it evaluates financial stability of companies and probability of bankruptcy, which is reflected in the review of articles under consideration. In the same respect itмитьбю.,юбьтимвыф ти мс8098765кенгь is of interest to model the probability of corporate default based on forecasted dynamics of financial statements indicators. At the macro level the financial resources of the country largely depend on the formation of tax revenues. Possibilities of their forecasting increase the assessment of the potential of tax revenues and, accordingly, clarify the real possibilities of growth of financial resources in the country as a whole and in its individual regions. Therefore, the review considered this direction of research in relation to the problems of personal income tax collection with the use of ARIMA-models. Modern management of the financial sphere implies the improvement of the information base. This largely applies to the development of accounting and auditing, the adaptation of IFRS in Russia and requires the development of new approaches to the organization of accounting. Digitalization in the economy changes the technology of information base formation, which is reflected in several articles published in the journal “Finance and Business”. The articles under consideration contain a detailed list of literary sources, which is of significant interest to readers wishing to delve deeper into the problem under study.
About the Author
Svetlana V. KurishevaRussian Federation
References
1. Bukin I. V. (2021). Evolutionary models of preference. Finance and Business, no. 1, pp. 7–28 (in Russian).
2. Grebennikov P. I. (2020). On the modernization of the macroeconomy. Finance and Business, no. 2, pp. 3–27 (in Russian).
3. Makeeva S. A. (2021). Assessing the impact of state activity on the efficiency of Russian banks. Finance and Business, no. 2, pp. 57–27 (in Russian).
4. Bochenina M. V. (2021). Price dynamics of the housing market: Growth hypotheses. Finance and Business, no. 2, pp. 96–111 (in Russian).
5. Dorokhova E. V. (2021). Impact of sanctions, foreign policy events and unfavorable oil price environment on the Russian stock market. Finance and Business, no. 3, pp. 27–37 (in Russian).
6. Doroshevsky D. N., Markovskaya E. I. (2020). Analysis of financial stability of metallurgical companies. Finance and Business, no. 4, pp. 60–79 (in Russian).
7. Bochenina M. V., Smirnov M. V. (2020). Statistical assessment of the probability of bankruptcy. Finance and Business, no. 2, pp. 97–113 (in Russian).
8. Ichkitidze Y. R., Krakovich V. V., Romanjuk K. A. (2020). Modeling of Corporation default probability based on the forecasting dynamics of financial reporting indicators. Finance and Business, no. 3, pp. 40–60 (in Russian).
9. Korshunova O. Y., Kashcheyeva E. A. (2020). The life cycle of a currency futures contract. Finance and Business, no. 1, pp. 114–136 (in Russian).
10. Rogova E. M., Novichkov D. V. (2020) Analysis of the response of shares of companies from various sectors to changes in the key rate of the Bank of Russia. Finance and Business, no. 2, pp. 65–79 (in Russian).
11. Mkhitaryan V. S., Popova G. L. (2020). Statistical analysis of the potential of personal income tax in the subject of the Russian Federation. Finance and Business, no. 3, pp. 100–109 (in Russian).
12. Nivorozhkina L. I., Makarenko E. N., Polyakova I. A. (2020). What are we saving money on? Dynamics of credit behavior of Russian households. Finance and Business, no. 1, pp. 46–58 (in Russian).
13. Gospodarchuk G. G., Suchkova E. O. (2020). Identification and regulation of over-indebtedness in the Russian banking sector. Finance and Business, no. 4, pp. 24–40 (in Russian).
14. Makushina E. Y. (2021). Evaluation of venture investments for financial statement disclosure. Finance and Business, no. 4, pp. 32–46 (in Russian).
15. Lavrov D. A. (2021). The main trends in the development of accounting and control provision of equity management. Finance and Business, no. 4, pp. 47–62 (in Russian).
16. Generalova N. V., Guzov Y. N., Soboleva G. V. (2021). Digitalization of Accounting and Auditing: Evolution of technology, russian experience and development prospects. Finance and Business, no. 4, pp. 63–80 (in Russian).
17. Eliseeva I. I. (2021). Kleiner G. B. System economy: steps of development. Monograph (Moscow: Publishing House «Scientific Library», 2021). Finance and Business, no. 4, pp. 95–98 (in Russian).
18. Kleiner G. B. (2021). System economy: steps of development: Monograph (Foreword by Academician V. L. Makarov. Publishing house «Scientific Library», 746 с.) (in Russian).
Review
For citations:
Kurisheva S.V. Review of Publications in the Journal of Scientific and Practical Journal «Finance and Business» for 2020 and 2021. Economics of Contemporary Russia. 2022;(2):107-116. (In Russ.) https://doi.org/10.33293/1609-1442-2022-2(97)-107-116