TY JOUR TI Integration of accounting and financial analysis data to assess business value in the context of digital transformation of the financial sector KW business valuation KW accounting KW financial analysis KW digital transformation KW data integration KW financial sector KW big data KW analytical platforms KW fair value KW integrated reporting KW digital assets KW accounting policy KW FSB JO CRIMINOLOGICAL JOURNAL AU Chernecova, Y.A. AU Dorodnyh, M.V. PY 2025 IS 0 PB Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikot