Выявление недостатков современной международной финансовой и учетной практики посредством проведения анализа явления «шорт-термизм»

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Аннотация

Статья посвящена анализу явления «шорт-термизм» и его влиянию на современную международную финансовую и учетную практику. Можно считать, что шорт-термизм является проблемой конкретной компании, и эта проблема будет скорректирована рынком в стандартном порядке. Однако многие ученые и практики предполагают, что это проблема всего общества. Шорт-термизм не новое явление в мировых финансах и учете, однако сейчас не существует достаточного количества исследований в этой области. Данная проблематика стала более популярной после 2008-2009 гг., когда кризис настиг финансовую сферу и заставил профессионалов начать анализировать, что же пошло не так, когда и почему. В данной статье представлен обзор основных взглядов на проблему, рассмотрены основные причины и недостатки шорт-термизма и рекомендована трехуровневая модель для преодоления негативных последствий данного явления.

Об авторах

С. Е. Ерофеева
ACCA
Россия


И. О. Юрасова
Финансовый университет
Россия


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Дополнительные файлы

Для цитирования: Ерофеева С.Е., Юрасова И.О. Выявление недостатков современной международной финансовой и учетной практики посредством проведения анализа явления «шорт-термизм». Review of Business and Economics Studies. 2017;5(4):54-61.

For citation: Erofeeva S.E., Yurasova I.O. Limitations of Modern International Finance and Accounting Practices through Analysis of Short-Termism. Review of Business and Economics Studies. 2017;5(4):54-61. (In Russ.)

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