To question of construction of an integral indicator of the evaluation of the probability of distortion of the financial results in accounting reporting

All users of accounting (financial) statements for making objective economic decisions need to be confident in the quality of economic information. Thus, the topic of developing and applying new methods for classifying information in terms of quality is becoming more relevant. In this work, using a specific step-by-step algorithm, we constructed an integral indicator for assessing the probability of distortion of the financial result in 2016 and 2017 for companies with the type of economic activity “Electricity, gas and water supply, air conditioning”.