Enhancing the Role of Business Valuation Standards and Corporate Reporting in Attracting Foreign Direct Investment in Uzbekistan

This study examines the role of business valuation standards and corporate reporting in attracting foreign direct investment (FDI) to Uzbekistan. It explores how valuation reliability, financial transparency, international accounting standards, and corporate governance influence investor confidence and investment decisions. The research combines institutional analysis, comparative assessment, and descriptive analysis of official investment statistics and Uzbekistan’s legal framework. The findings indicate that improving the comparability of financial statements, the credibility of enterprise valuations, and the disclosure of material risks can reduce information asymmetry and strengthen the investment attractiveness of domestic businesses. The article proposes an integrated approach connecting internationally aligned valuation practices, IFRS-based reporting, independent assurance, and corporate governance reforms.