Evaluation of investment attractiveness of the activity " Agriculture, forestry, hunting, fishery and fish breeding" in the context of federal districts of Russia

Currently, many companies distort their financial statements, both in the direction of understatement and overstatement. Based on the official financial statements, the rating agencies form various ratings, including investment attractiveness ratings, which do not take into account the probability of financial statements misstatement and, as a result, are incorrect. The article describes and tested the method of assessing the investment attractiveness of the economic activity, which takes into account the probability of distortion of financial statements.