Analysis of factors in the external and internal environment of an organization’s functioning in assessing its investment appeal based on public information
DOI:
https://doi.org/10.17308/meps/2078-9017/2025/12/91-107Keywords:
financial position analysis, investment risks, accounting (financial) reporting, level of competition, level of industry concentrationAbstract
Importance: рroblems of assessing investment attractiveness, including the analysis of factors in the external and internal environment of an organization’s functioning, by investors and other stakeholders who do not have access to internal data on its activities. Purpose: to summarize existing concepts of the content of the analysis of the investment attractiveness of an economic entity, to highlight the directions of its assessment based on public information, to disclose the procedures for analyzing the factors of the external and internal environment that affect the investment attractiveness of the company under study using information on the activities of a specific organization accessible to external users. Research design: in a crisis, one of the key problems remains the assessment of the investment attractiveness of organizations in order to minimize investment risks. Investors are often limited in obtaining a comprehensive set of information about the activities of the organization – the investment object. However, in the current conditions of posting accounting (financial) statements of economic entities, industry and other information on the official Internet resources, data on the activities of organizations on their official websites, it becomes possible to assess the investment attractiveness not only based on the analysis of its financial condition, but also on a study of external and internal environmental factors. In this regard, it is important to demonstrate how, in conditions of information restrictions, it is possible to objectively assess the level of investment attractiveness and the risks associated with capital investment. Results: based on a generalization of concepts of the content of the analysis of investment attractiveness, the stages of its implementation are identified based on public information; An assessment of the investment attractiveness of a specific organization was conducted based on a study of its external environment and internal operating factors.