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Red flags in financial reporting - empirical studies in the AeRO market Cover

Red flags in financial reporting - empirical studies in the AeRO market

Acta Marisiensis. Seria Oeconomica
Volume 15 (2021): Issue 1 (June 2021)
By: Tatiana Dănescu,  Ioan Ovidiu Spătăcean and  Roxana Maria Stejerean  
Open Access
|Feb 2022

Authors

Tatiana Dănescu

Faculty of Economics and Law, Department of Economic Sciences ED1, University of Medicine, Pharmacy, Science and Technology “George Emil Palade” of Targu Mures, Targu Mures, Romania

Ioan Ovidiu Spătăcean

Faculty of Economics and Law, Department of Economic Sciences ED1, University of Medicine, Pharmacy, Science and Technology “George Emil Palade” of Targu Mures, Targu Mures, Romania

Roxana Maria Stejerean

stejerean.roxana.sdc2021@uab.ro

University “1 Decembrie 1918” of Alba Iulia, Alba Iulia, Romania
DOI: https://doi.org/10.2478/amso-2021-0002 | Journal eISSN: 2668-3989
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Language: English
Page range: 15 - 28
Published on: Feb 27, 2022
Published by: University of Medicine, Pharmacy, Science and Technology of Targu Mures
In partnership with: Paradigm Publishing Services
Publication frequency: 1 issue per year
Keywords:
Beneish model,
fraudulent behaviour,
financial reporting,
AeRO market,
Vektor,
White Paper,
insolvency,
red flags,
analytical procedures
Related subjects:
Business and economics,
Political economics,
Public finance and fiscal theory,
Business management,
Management accounting, financial controlling, cost calculation, investment,
Financial reporting, group accounting, accounting and balancing,
Corporate social responsibility (CSR), compliance management, business ethics

© 2022 Tatiana Dănescu, Ioan Ovidiu Spătăcean, Roxana Maria Stejerean, published by University of Medicine, Pharmacy, Science and Technology of Targu Mures
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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