KFU. Card publication. MOVEMENT OF FINANCIAL RESOURCES IN AFFILIATED SMES

KAZAN
FEDERAL UNIVERSITY

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- 中文
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MOVEMENT OF FINANCIAL RESOURCES IN AFFILIATED SMES

Form of presentation

Articles in international journals and collections

Year of publication

2023

Язык

английский

Authors, employees of KFU

Beloglazova Elena Evgenevna, author

Strelnik Evgeniya Yurevna, author

Usanova Diana Shamilevna, author

Khayrullina Elvira Ildarovna, author

Bibliographic description in the original language

Diana Sh. Usanova, Eudenia Yu. Strelnik, Elvira I. Khairullina, Elena E. Beloglazova MOVEMENT OF FINANCIAL RESOURCES IN AFFILIATED SMES / /IIOAB JOURNAL. - 2019. - vol. 10. - S3. 67-71.

Annotation

IIOAB JOURNAL

Keywords

investor, owner, affiliates, financial resources, WACC, audit, parent company, tax effect, cost of financial resources , SMEs, related parties.

The name of the journal

IIOAB JOURNAL

URL

http://www.iioab.org/archivesreg.htm#vol10n3

Please use this ID to quote from or refer to the card

https://repository.kpfu.ru/eng/?p_id=288535&p_lang=2

Resource files

File name	Size (MB)	Format
F_IIOABJ_10.S3_67_71.pdf	0,41	pdf	show / download

Full metadata record

Field DC	Value	Language
dc.contributor.author	Beloglazova Elena Evgenevna	ru_RU
dc.contributor.author	Strelnik Evgeniya Yurevna	ru_RU
dc.contributor.author	Usanova Diana Shamilevna	ru_RU
dc.contributor.author	Khayrullina Elvira Ildarovna	ru_RU
dc.date.accessioned	2023-01-01T00:00:00Z	ru_RU
dc.date.available	2023-01-01T00:00:00Z	ru_RU
dc.date.issued	2023	ru_RU
dc.identifier.citation	Diana Sh. Usanova, Eudenia Yu. Strelnik, Elvira I. Khairullina, Elena E. Beloglazova MOVEMENT OF FINANCIAL RESOURCES IN AFFILIATED SMES / /IIOAB JOURNAL. - 2019. - vol. 10. - S3. 67-71.	ru_RU
dc.identifier.uri	https://repository.kpfu.ru/eng/?p_id=288535&p_lang=2	ru_RU
dc.description.abstract	IIOAB JOURNAL	ru_RU
dc.description.abstract	The object of the study is represented by non-public companies not listed on the Russian organized stock market, with related, subsidiary, affiliated companies. All companies are small and medium-sized enterprises. The subject of the study was cash flows of companies associated with the attraction, distribution and redistribution of financial resources within the affiliate structure. We observed 94 SMEs of the Republic of Tatarstan, forming 12 affiliated structures. In 92% of affiliated structures, the interests of the owners of the parent companies or the interests of the owners of key companies were violated. The following results were obtained: we studied and described two main types of affiliated structures with violated interests of the owners; we highlighted the essential features of affiliated structures in which the interests of owners are violated; we described the basic scheme of movement of financial resources indicating a violation of the owners' interests; we proposed a method of justifying the price of providing financial resources for distribution within the affiliate structure.	ru_RU
dc.language.iso	ru	ru_RU
dc.subject	investor	ru_RU
dc.subject	owner	ru_RU
dc.subject	affiliates	ru_RU
dc.subject	financial resources	ru_RU
dc.subject	WACC	ru_RU
dc.subject	audit	ru_RU
dc.subject	parent company	ru_RU
dc.subject	tax effect	ru_RU
dc.subject	cost of financial resources	ru_RU
dc.subject	SMEs	ru_RU
dc.subject	related parties.	ru_RU
dc.title	MOVEMENT OF FINANCIAL RESOURCES IN AFFILIATED SMES	ru_RU
dc.type	Articles in international journals and collections	ru_RU