Факторы, влияющие на величину нераспределенной прибыли ведущих российских агропромышленных компаний
The present paper contains an analysis of factors that have impact on the revenues of the biggest Russian agricultural companies (according to the Expert journal ranking). The main method of a research is the regression analysis which has allowed to reveal significant factors and to define their interrelation. For data processing the statistical software of Stata was used. The analysis is based on accounting information of these companies for the last five years. The largest Russian companies have among themselves wide spacing of data on financial performance. The goal of the research is to identify the factors of effectiveness of agricultural companies. The research is based on the regression analysis which confirmed or refuted hypotheses about the impact of different factors on corporate revenues. The hypothesis of the research is that investments, financial leverage and embargo have a significant impact on the revenues. According to the results of our research, investments, financial leverage, effective interest rate, rent ability of sales and food embargo determine 22% of the undistributed revenue of a company. The most significant factors are investments and rent ability of sales. The conclusion is drawn that during the period till 2015 the size of retained earnings of the domestic companies agrarian and industrial complex in many respects was defined by not economic factors.