Analytical modeling of the market value criteria of a company taking into account qualitative characteristics

The article considers the author’s mechanism of the common methodology for evaluating and analysis market value of a company, in particular based on a comparative method, taking into account the transparency reporting information. The percentage of criteria-based compliance of reporting transparency has been introduced into the current methodology. Significant analysis criteria (qualitative characteristics reflecting the completeness of disclosure of reporting information) are determined using tools for the analysis of nonparametric statistics. The mechanism allows us to assess the potential value of market capitalization of an economic entity, as well as to analyze the impact of reporting transparency on the market value of a company in terms of shortfall in the increment of market capitalization. It is intended both for companies which shares are listed on the Moscow Stock exchange and for economic entities with an uncertain market value.