Methodology for forming a "Ifrs transparency map" based on clustering joint-stock companies by quality level

Lutfullayev , Sardorbek

Innovation science and technologiy · 2026-yil

Annotatsiya

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.

Maqola ma’lumotlari
MualliflarLutfullayev , Sardorbek
JurnalInnovation science and technologiy
NashriyotТошкент давлат иқтисодиёт университети
Nashr sanasi2026-05-01
Jild2
Son5
Betlar554-560
TilIngliz
Ilmiy sohaIqtisodiyot
DOI10.5281/zenodo.21371136
Indeksga qo‘shilgan2026-08-26

DOI: 10.5281/zenodo.21371136 · Maqolaning asl sahifasi

Kalit so‘zlar

transparency map, IFRS, clustering, financial reporting quality, joint-stock company, external control, disclosure, capital market

Ilmiy soha

Iqtisodiyot

Iqtibos keltirish

APALutfullayev , Sardorbek (2026). METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL. Innovation science and technologiy, 2(5), 554-560. https://doi.org/10.5281/zenodo.21371136
GOST (OAK)Lutfullayev , Sardorbek METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL // Innovation science and technologiy. – 2026. – T. 2, № 5. – P. 554-560. – DOI: 10.5281/zenodo.21371136.
MLALutfullayev , Sardorbek. “METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL.” Innovation science and technologiy, 2(5), 554-560, 2026. https://doi.org/10.5281/zenodo.21371136
ChicagoLutfullayev , Sardorbek. “METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL.” Innovation science and technologiy, 2(5), 554-560 (2026). https://doi.org/10.5281/zenodo.21371136
HarvardLutfullayev , Sardorbek (2026) ‘METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL’, Innovation science and technologiy, 2(5), 554-560. https://doi.org/10.5281/zenodo.21371136
BibTeX
@article{lutfullayevsardorbek2026,
  title = {METHODOLOGY FOR FORMING A "IFRS TRANSPARENCY MAP" BASED ON CLUSTERING JOINT-STOCK COMPANIES BY QUALITY LEVEL},
  author = {Lutfullayev , Sardorbek},
  journal = {Innovation science and technologiy},
  year = {2026},
  volume = {2},
  number = {5},
  pages = {554-560},
  doi = {10.5281/zenodo.21371136},
  url = {https://doi.org/10.5281/zenodo.21371136}
}

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