Investment Analysis Methodology: Overview and Application

2023

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DOI 10.32523/2789-4320-2023-4-159-174
Data confidence 70 medium
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Abstract

In the context of geopolitical trends that change the practice of business, the significance of the results of investment analysis increases. The goal of the work is to study classical approaches to investment analysis of the issuer, taking into account current trends in analytics, to identify the most relevant methods and test them, assessing their application prospects. The scientific interest of this work is determined by the use of RSWA analysis when conducting a literature review, substantiating the applicability of fundamental and technical analysis methods from the perspective of the practice of CFA analytics, identifying the scientific background on the need to develop ESG analysis tools. The methodological basis was the methods of comparison and interpretation of statistical data, a critical review of studies, which made it possible to assess the factors and justify the selection of recommended methods of investment analysis. The application of the stated methodology made it possible to develop applied recommendations in analytics regarding the need to take into account certain limitations: the difficulty of obtaining a real assessment of companies that maintain their exchange rate value through market-making services, the rare reflection of goodwill by companies in accounting and, as a result, in financial statements (distorts the value, and therefore and analysis results), the influence of geopolitical factors cannot be quickly influenced and can produce the opposite effect from the expected one. The significance of the research results is determined by the possibility of further development of the investment analysis methodology, expanding research in the direction of applying ESG analysis.