Construction of an integral indicator of evaluation of the probability of distortion of financial results in accounting reporting

In modern conditions, more and more companies are striving to improve the results of their activities, often distorting the data of financial statements. Thus, the development and application of new methods for assessing the likelihood of manipulation of financial statements becomes relevant. In this paper, using a specific step-by-step algorithm, we constructed an integral indicator for assessing the probability of distortion of the financial result in 2016 for companies with the type of economic activity “Electricity, gas and water supply, air conditioning”.