To the manipulation in information space
Abstract
Any open system of measurements, aimed at estimation of information objects in information space, creates the possibilities of results manipulation. The defining property of systems of measurement is their structuredness. In the context of the designated property of the system of accounting (financial) reporting and the algorithms of regions rating canalso be referred to one level - formally structured systems of measurement, which creates the possibility of translation of the approaches of estimation of certainty of financial reporting to estimation of certainty of regional investment attractiveness. The authors methodology of estimation of misrepresentations in financial reporting, based on successive use of mathematical and statistical models (typology, clustering, multicriteria estimation) for construction of the resulting probabilistic model of integrated index, making it possible to reveal facts of misrepresentation of financial results of business activity and define the focus of the revealed misrepresentations, was developed and tested on existent populations to carry out the research. Convergence of key foundations of investment space of financial market and investment attractiveness of regions is shown. The experiment, making it possible to find similarities in bias (misrepresentation) of the investment climate upwards or downwards, is developed. Information base of the carried out research was formed by: data of the Federal State Statistics Service of the Russian Federation; «Screen» data base of Russian companies by types of activity and regions; data of rating agencies; electronic network resources.
About the Authors
M. A. AlekseevRussian Federation
Alekseev Mikhail A. - PhD in Economics, Head of the Department of Corporate Governance and Finance
V. V. Glinskiy
Russian Federation
Glinskiy Vladimir V. - Doctor of Economics, Professor, Head of the Department of Statistics
N. V. Anokhin
Russian Federation
Anokhin Nikolai V. - PhD in Economics, Head of the Department of Financial Market and Financial Institutions
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Review
For citations:
Alekseev M.A., Glinskiy V.V., Anokhin N.V. To the manipulation in information space. Vestnik NSUEM. 2017;(4):10-21. (In Russ.)