%0 Journal Article %T Integration of accounting and financial analysis data to assess business value in the context of digital transformation of the financial sector %A Chernecova, Y.A. %A Dorodnyh, M.V. %K business valuation, accounting, financial analysis, digital transformation, data integration, financial sector, big data, analytical platforms, fair value, integrated reporting, digital assets, accounting policy, FSB %J CRIMINOLOGICAL JOURNAL %D 2025 %N 0 %P 9 %I Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot