| Autor: |
Alina (Chiriac) Matei, Kamer-Ainur Aivaz |
| Jazyk: |
angličtina |
| Rok vydání: |
2023 |
| Předmět: |
|
| Zdroj: |
Ovidius University Annals: Economic Sciences Series, Vol XXIII, Iss 1, Pp 978-985 (2023) |
| Druh dokumentu: |
article |
| ISSN: |
2393-3127 |
| Popis: |
Financial irregularities can occur in the management of assets and may be caused by faulty accounting procedures, erroneous estimates, inadequate depreciation or unexpected losses. Such irregularities and errors can affect both the financial statements and the overall performance of the firm. Financial errors can have similar effects. They could arise either from incorrect accounting for asset acquisition or depreciation, negligence or misinterpretation of accounting rules. Such mistakes can disrupt financial statements and the understanding of a company's financial performance and stability. Based on the indicators reported by firms in 2021, this study identifies both at the level of each county and by taxpayer category, situations where fixed assets are lower than tangible assets, and the risk of non-compliance in financial reporting appears to be significant. |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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