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Accounting, Financial And Tax Risk Mapping. A Bibliometric Approach

Author

Listed:
  • Vilena TiÈ™cenco

    (Stefan cel Mare University, Suceava, Romania)

  • Veronica Grosu

    (Stefan cel Mare University, Suceava, Romania)

  • Galina Bădicu

    (Academy of Economic Studies of Moldova, Moldova)

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.

Suggested Citation

  • Vilena TiÈ™cenco & Veronica Grosu & Galina Bădicu, 2023. "Accounting, Financial And Tax Risk Mapping. A Bibliometric Approach," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 11(2), pages 82-88, June.
    • Handle: RePEc:scm:ejafbu:v:11:y:2023:i:2:p:82-88
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