Information content of domestic and foreign factor analysis methods of "net income" indicator to justify dividend policy of the joint-stock company

The article presents the author's research results from the point of view of the information content of domestic and foreign factor analysis methods of "net income" indicator to justify dividend policy of the company. The article covers "bottlenecks" of methods studied which inevitably create misstatements of financial statements key performance indicators analysis in terms of inflation. Factor analysis modified technique of "net profit" indicator is considered that provides possible misstatements minimization of the analysis results and better informativeness of professional judgments to justify the dividend policy of the joint-stock company.