KOMPANIYALARNING INVESTISION JOZIBADORLIGINI OSHIRISH UCHUN KORPORATIV MOLIYAVIY HISOB VA HISOBOTDA MOLIYAVIY NATIJALAR TAMOYILLARI: XALQARO TAJRIBA VA OʻZBEKISTONNING ISTIQBOLLARI
DOI:
https://doi.org/10.55439/EIT/vol12_iss2/a6Kalit so‘zlar:
korporativ hisob tamoyillari, moliyaviy natijalar hisoboti, investitsiya jozibadorligi, listing kompaniyalari, xalqaro tajriba, O'zbekiston istiqboli.Abstrak
Maqola xalqaro tajriba asosida O‘zbekistondagi zamonaviy kompaniyalarning investitsion jozibadorligini oshirish uchun korporativ hisob va moliyaviy natijalar hisoboti tamoyillari tizimini shakllantirishga bag‘ishlangan. 2022-yil uchun ilg‘or xalqaro tajribaga asoslanib, regressiya tahlili usuli yordamida kompaniyalarning investitsion jozibadorligining korporativ hisob va moliyaviy natijalar hisobotiga bog‘liqligi modeli tuzildi. Model asosida zamonaviy kompaniyalarning investitsion jozibadorligi omillari aniqlandi va korporativ hisob va moliyaviy natijalar hisobotini takomillashtirish orqali O‘zbekistonda biznesning investitsion jozibadorligini boshqarishga yangicha yondashuv ishlab chiqildi.
Bibliografik manbalar
Araujo, C.L.F. Exploring Chinese Investments in Europe: Scope and Governance Dynamics // Asian Perspective. 2024. № 48(1). С. 71–93. DOI: 10.1353/apr.2024.a919882
Boronov, B. Improvement of investment accounting in Uzbekistan. Journal of Advanced Research in Dynamical and Control Systems. 2020. № 12(6). С. 1069–1079. DOI: 10.5373/JARDCS/V12I6/S20201133
Business extent of disclosure index (0=less disclosure to 10=more disclosure) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/IC.BUS.DISC.XQ?view=chart (дата обращения: 14.04.2024).
Chen, J., Xu, L. Do exchange-traded fund activities destabilize the stock market? Evidence from the China securities index 300 stocks // Economic Modelling. 2023. № 127. С. 106450. DOI: 10.1016/j.econmod.2023.106450
Depth of credit information index (0=low to 8=high) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/IC.CRD.INFO.XQ?view=chart (дата обращения: 14.04.2024).
Dzhumanova A. B., Kushakova M. N., Khodzhaeva N. A. Formation of accounting management information in the control system of enterprises of JSC «Uzbekistan Railways // International Journal of Advanced Science and Technology. 2019. Т. 28. №. 14. С. 32-36.
Ergasheva, S.T., Mannapova, R.A., Yuldashev, E.I. Accounting-A system for managing economic information in agriculture // New Institutions for Socio-Economic Development: The Change of Paradigm from Rationality and Stability to Responsibility and Dynamism. 2021. С. 173-181. DOI: 10.1515/9783110699869-018
Firms that do not report all sales for tax purposes (% of firms) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/IC.FRM.INFM.ZS?view=chart (дата обращения: 14.04.2024).
Foreign direct investment, net inflows (BoP, млрд current US$) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/BX.KLT.DINV.CD.WD?view=chart (дата обращения: 14.04.2024).
Galoyan, D., Matevosyan, D. The impact of the russian-ukrainian conflict on Armenia’s foreign trade: a quantitative analysis // Journal of Liberty and International Affairs. 2023. № 9(2). С. 89–103.
Kadesnikova, O.V., Kadesnikov, S.A., Safina, R.R., Kireyeva, O.A., Kholbekov, R.O. Russian Practice of Ensuring the Economic Security of Production Enterprise on the Basis of Corporate Accounting System / / Studies in Big Data. 2023. № 124. С. 133-143. DOI: 10.1007/978-3-031-29489-1_16
Karbekova, A.B., Мakhkamova, S.G., Inkova, N.A., Pakhomova, O.K. Automation based on datasets and ai of corporate accounting and sustainability reporting in quality management in industry 4.0. Proceedings on Engineering Sciences. 2023. № 5(S2). С. 265-278. DOI: 10.24874/PES.SI.02.007
Kozimjonov, A., Problems with Accounting of Borrowing Costs Capitalized in Compliance with the IFRS and the Ways to Solve them // ACM International Conference Proceeding Series. 2021. № 366. С. 369. DOI: 10.1145/3508072.3508137
Kusakina, O.N., Bannikova, N.V., Morkovina, S.S., Litvinova, T.N. State stimulation of development of small entrepreneurship in developing countries // European Research Studies Journal. 2016. № 19 (2 Special Issue). С. 276-284.
Manicka Mahesh, N., Prabhakaran, J. Valuation of select companies in cement industry listed in national stock exchange limited based on market capitalization // International Journal of Innovative Technology and Exploring Engineering. 2019. № 8(12). С. 2007–2011. DOI: 10.35940/ijitee.L2918.1081219
Market capitalization of listed domestic companies (% of GDP) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/CM.MKT.LCAP.GD.ZS?view=chart (дата обращения: 14.04.2024).
Mkrtchyan, T., Bazinyan, Y., Karapetyan, N., Sargsyan, H., Petrosyan, N. Overreactive to international markets? Pricing mechanisms and value chains in ra vegetable oil market // Proceedings on Engineering Sciences. 2023. № 5(4). С. 601–608.
Olimovich, K.R. & Rasulovna, K.F., Influencing Factors on Changes in Accounting Policies // Res Militaris. 2022. № 12(2). С. 125-134.
Ostrovskaya, V.N., Tyurina, Y.G., Bogoviz, A.V., Przhedetskaya, N.V., Lobova, S.V. Foreign economic activities of subjects of SME in the context of cooperation of Russia and Europe // Contributions to Economics.. 2017. № 9783319606958. С. 597-603.
Petrenko, Y., Stolyarov, N. Features of the management of international projects, taking into account intercultural differences of the partners. Entrepreneurship and Sustainability Issues. 2019. №6(4). С. 2037-2051. DOI: 10.9770/jesi.2019.6.4(34)
Popkova, E.G., Bogoviz, A.V., Pozdnyakova, U.A., Przhedetskaya, N.V. Specifics of economic growth of developing countries // Studies in Systems, Decision and Control. 2018. № 135. С. 139-146. DOI: 10.1007/978-3-319-72613-7_12
Sabden, O., Turginbayeva, A. Transformation of national model of small innovation business development // Academy of Entrepreneurship Journal. 2017. № 23(2). С. 1-14.
Salahodjaev, R., Djalilov, B., Kobiljonov, I., Otajonov, S. & Kasimova, N., Industrialization and CO2 Emissions: Accounting for the role of Renewable Energy in OIC Member States // International Journal of Energy Economics and Policy. 2023. № 13(5). С. 37-43, 2023. DOI: 10.32479/ijeep.12544
Stocks traded, total value (% of GDP) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/CM.MKT.TRAD.GD.ZS?view=chart (дата обращения: 14.04.2024).
Time spent dealing with the requirements of government regulations (% of senior management time) [Электронный ресурс]. – World Bank. – Режим доступа: https://data.worldbank.org/indicator/IC.GOV.DURS.ZS (дата обращения: 14.04.2024).
Timofeeva, A.A., Bulganina, S.V., Fomenko, N.M., (...), Nekrasova, M.L., Zakharova, E.N.. Features of the implementation of integrated marketing communications: Resistance to change // International Review of Management and Marketing. 2016. № 6(1). С. 27-32.
Tursunov B. Financial security in small business in period of digital economy: in case of Uzbekistan // ACM International Conference Proceeding Series. 2022. С. 491–498
Urinova, A., Tulaev, J., Choriev, B. Determination of distribution areas and reserves for state accounting of Tajik Kavrak (Ferula Tadshikorum Pimenov) resources in the flora of Surkhandarya and Kashkadarya provinces, Uzbekistan // E3S Web of Conferences. 2023. № 376. С. 02011. DOI: 10.1051/e3sconf/202337602011
