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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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    References listed on IDEAS

    as
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    2. Stefano Azzali & Luca Fornaciari & Caterina Pesci, 2011. "The Value Relevance Of The Performance Of Listed Italian Companies Following The Introduction Of The Ias/Ifrs," Analele Stiintifice ale Universitatii "Alexandru Ioan Cuza" din Iasi - Stiinte Economice (1954-2015), Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, vol. 2011, pages 3-18, july.
    3. Barth, Mary E. & Beaver, William H. & Landsman, Wayne R., 2001. "The relevance of the value relevance literature for financial accounting standard setting: another view," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 77-104, September.
    4. repec:dau:papers:123456789/1863 is not listed on IDEAS
    5. Alali, Fatima A. & Foote, Paul Sheldon, 2012. "The Value Relevance of International Financial Reporting Standards: Empirical Evidence in an Emerging Market," The International Journal of Accounting, Elsevier, vol. 47(1), pages 85-108.
    6. Jean-François Casta & Alain Mikol, 1999. "Vingt ans d'audit : de la révision des comptes aux activités multiservices," Comptabilité - Contrôle - Audit, Association francophone de comptabilité, vol. 5(3), pages 107-121.
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