Assessment Of The Financial Statement Accuracy For The Russian Companies Financial Security
Table 4:
| Indicators | 2018 | 2017 | 2016 | Index 2018 | Index 2017 | Boundary, USA | Boundary, Russia |
| DSRI | 157,728 | 116,750 | 105,153 | 1,351 | 1,110 | 1,031 | 1,408 |
| GMI | 0,323 | 0,359 | 0,359 | 1,110 | 1,002 | 1,014 | 1,26 |
| AQI | -0,930 | -1,036 | -0,892 | 0,898 | 1,162 | 1,039 | 1,19 |
| SGI | 2066999 | 2367099 | 2091785 | 0,873 | 1,132 | 1,134 | 1,28 |
| DEPI | 0,387 | 0,496 | 0,557 | 1,282 | 1,123 | 1 | - |
| SGAI | 0,224 | 0,200 | 0,179 | 1,122 | 1,118 | 1 | 1,025 |
| LVGI | 0,478 | 0,487 | 0,578 | 0,982 | 0,842 | 1 | 1,119 |
| TATA | 0,128 | 0,087 | 0,053 | 0,128 | 0,087 | 0,018 | - |
| M-Score (full) | -1,637 | -1,744 | -2,22 | - | |||
| M-Score (adapted in Russia) | -2,383 | -2,278 | - | -1,802 | |||