The article discusses the general problems of corporate
reporting methodology and forecasting methods based on credentials.
Special attention is paid to the problem of the contradiction between
the interests of issuers and the existing information requests of users of
public reporting. Ways of resolving these contradictions are proposed.
In particular, the article discusses alternative methods of corporate
reporting, on the basis of which it would be possible to build more
accurate forecasts about the future performance and financial position of
organizations. The relevance of the proposed methods is confirmed by the
results of the research. The theoretical basis for the study was the work
devoted to such scientific areas as isomorphism, neoinstitutionalism, as
well as the theory of signals.
We can observe the convergence of methods and technologies that
were once isolated from each other. In addition, advances in many areas
of modern science are associated, among other things, with increased
computing capabilities. This also applies to the processing of data used
to make economic decisions by business, the basis of which is largely
accounting. One of the possible results of these trends is the replacement
of static financial statements with the original (primary) data that can be
obtained and analyzed by the end user.