ACCOUNTING, FINANCIAL AND TAX RISK MAPPING. A BIBLIOMETRIC APPROACH

Vilena Tișcenco (), Veronica Grosu () and Galina Bădicu ()
Additional contact information
Vilena Tișcenco: Stefan cel Mare University, Suceava, Romania
Veronica Grosu: Stefan cel Mare University, Suceava, Romania
Galina Bădicu: Academy of Economic Studies of Moldova, Moldova

European Journal of Accounting, Finance & Business, 2023, vol. 11, issue 2, 82-88

Abstract: In the current context, marked by the phenomena of globalization, business globalization and the development of information systems, the elaboration and substantiation of accounting policies must comply with the principles and requirements of accounting regulations, in order to obtain credible accounting information and quality financial statements. The evolution of accounting standards conditioned the implementation of new perspectives aimed at presenting the financial result of the activity of economic entities, complementary to the classic model, respectively through the prism of the comprehensive income. This fact has generated a series of debates regarding the usefulness and appropriateness of increasing the complexity of the entity's performance reporting framework. Scientific research is motivated by the importance of the quality of the financial-accounting information generated for the interested users, in order to correctly evaluate the financial performance and, implicitly, to increase the competitiveness.

Date: 2023
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://www.accounting-management.ro/getpdf.php?paperid=32_12 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:11:y:2023:i:2:p:82-88

Access Statistics for this article

European Journal of Accounting, Finance & Business is currently edited by Stefan cel Mare University of Suceava, West University of Timisoara

More articles in European Journal of Accounting, Finance & Business from "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).