![]() It is noted that studying the current state and trends in the logistics activities at machine-building enterprises is a necessary condition for the revival of mechanic engineering in our country. ![]() The current state and trends in developing logistics activities at machine-building enterprises is studied through evaluating the efficiency of financial flows. Furthermore, the paper proves the presence of industry specifics in choosing the indicators that characterize the misstatements of companies. The test of the proposed approach enabled not only to unveil misstatements in the financial results of companies of two economic sectors, but also to define the amount of overstatements. The paper proves that indicators characterizing distortions in financial statements of resource development companies do not coincide with indicators of construction companies. its overstatement, for resource development companies. We built an integrated index to estimate the likelihood of misstated financial result in financial statements, i.e. ![]() We offer a technique to estimate the probability of distortions in financial statements of companies involved in mining operations. Our purpose is to discuss theoretical and methodological aspects of reliability of financial statements, build an indicator to reveal misstatements of financial results disclosed in accounting reports, define industry specifics in determining the indicators that characterize distortions in financial performance of companies. ![]() Reliability and quality of financial statements guarantee the confidence of State structures, creditors, potential investors and other stakeholders of a company. ![]()
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