Evaluation of investment attractiveness of the Krasnoyarsk territory

To date, companies have a tendency to distort their financial results, not only in the direction of overstatement, but also in the direction of understatement. They are driven by various reasons, such as the desire to inflate profits to attract investment, or, conversely, to understate it in order to evade taxes. Also, on the basis of these financial results of the companies, specialized agencies form various ratings, including ratings of investment attractiveness of the regions. It should be noted that these ratings do not take into account the probability of misstatement of the financial statements, which means that the conclusions drawn from them may be incorrect. This article describes and tested the method of evaluation of investment attractiveness on the example of the Krasnoyarsk region, which differs from other methods in that it takes into account the probability of distortion of financial statements.