Innovation science and technologiy 2-том 5-нөмір (2026) · 554-560-беттер
METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL
Lutfullayev, Sardorbek
Аңдатпа
The article examines the institutional mechanism for ensuring the transparency of financial statementsof joint-stock companies. A methodology for developing an “IFRS Transparency Map” is proposed through clusteringcompanies into “highly reliable”, “moderately reliable” and “low-reliability” categories based on qualitative characteristicsand the level of reporting transparency. The research relies on score-based assessment results, documentary analysisand modeling. Approval on data from 235 joint-stock companies determined the distribution across green, yellow and redzones, and substantiated a four-level institutional structure for maintaining the map, stakeholder benefits and a three-stageimplementation roadmap.
transparency map, IFRS, clustering, financial reporting quality, joint-stock company, external control, disclosure, capital market
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