This article is devoted to the problems of forming analytical support for the management of economic activities of industrial enterprises under emergency situations. It is established that the current ap-proaches of the formation of economic analysis in economic activities do not allow to fully assess the impact of emergencies on the financial conditions of the enterprises. Therefore, a taxonomic analysis technique is applied, which allows to represent the level of business development mathe-matically and to identify the most influential factors, including the consequences of emergencies. Methodological provisions for the use of taxonomic analysis are also developed, which consist of successive stages of application of analytical procedures for evaluating the development of the enterprise. This includes a comprehensive assessment of the level of development of the enterprise in the context of emergency situations by calculating an integrated taxonomic indicator; assessment of the structure and dynamics of the integrated emergency indicators and the assessment of the consequences of the emergency. The methodology is applied and tested on the example of activity of PAP “Novokramatorsky Automobile-Building Plant”. Overall comprehensive assessment of the level of development of the enterprise allows us to identify advantages, disadvantages and “bottlenecks” in the activity of the enterprise. It also identifies and mobilizes internal economic reserves, optimize the financial and economic activity of the enterprise as a whole, as well as timely diagnose the presence and depth of the crisis. The methodology can be applied at the enterprises of different branches of national economics with different sizes.

This study is motivated by the high frequency of loss occurrence since late 1990s among Malaysian public listed firms, and the conflicting findings of the impact of the macroeconomic conditions and firm-specific attributes on different measures of earnings quality. In addition, this study examines the impact of firms’ specific attributes on earnings quality using a better established theory, known as the life-cycle hypothesis. The objectives of this study are; (1) to examine the relationship between firms’ loss condition on conservatism as an earnings quality measure as well as the moderation of macroeconomic condition on the relationship and (2) to examine the relationship between life-cycle stages and conditional conservatism. Samples for the study are companies listed on Bursa Malaysia from 1995 to 2010. Using the C_Score measure of conservatism as the dependent variable, firms with loss condition, have been found to be significantly more conservative than profit firms. In addition, macroeconomic condition, strengthen the relationship between loss and conservatism when the results indicate that loss firms undergoing economic crisis are significantly more conservative than loss firms under normal economic condition. Incorporating the firms’ life-cycle stages, the study found that growth firms signal fewer losses than mature firms, thus accepting the set hypothesis. Implication of this study is that ignorance of these issues could lead to significantly misleading interpretation of earnings quality.