Industrial classification of “dividend aristocrats” and improvement the methodology of its forming and assessing

The article deals with the development of the conceptual questions of “Dividend Aristocrats” taking into account the factors and features by classification groups. Their industry classification by type of activity is being developed. The possibilities of introducing innovations in their activities, including financial innovations, to improve business efficiency are noted. The method of their formation and evaluation existing in Russia is analyzed. According to the results of the study, it was concluded, that the “Dividend Aristocrats” include companies from various sectors of the tangible and intangible fields of activity and various factors can influence their formation. In addition, was proposed an improved version of the methodology for their formation and assessment by increasing the assessment period annually, taking into account changes in the economic situation in the country every year.