Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

doi:10.15611/2021.935.1

2021

DOI: 10.15611/2021.935.1

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Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

Abstract: 4.Property, plant and equipment -possibilities of influencing the financial results of entities under Polish accounting regulations and IAS 16 (including Polish tax law regulations)

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Modelling the Vulnerability of Financial Accounting Systems during Global Challenges: A Comparative Analysis

2022

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In times of crisis, the vulnerability of global financial markets can be considered as an element in the analysis of economic stability and sustainable development, which also indicates significant differences in the recognition of economic capital. We aimed to analyse the convergence of accounting systems within a global context under the influence of economic crises and uncertainty, which was based on an observational study of the major financial markets in Paris, New York and Shanghai during the period of 2015–2022. A dedicated database was built using official information. The main objective of the study was to develop a volatility matrix of the gravity development model in relation to the characteristics of the accounting systems on which economic capital recognition is based. The proposed model highlights regional disparities according to relevant statistical grounds and quantifies the volatility issues that are induced by the application of economic capital recognition rules on the global model. The methods that were used consisted of a critical study of the literature to substantiate the research hypotheses and an application of analytical procedures to define, test and validate the proposed statistical model. The usefulness of the model is all the more important because its development took into account the pandemic period and the outbreak of the military conflict in Ukraine, which helped to create pragmatic tools to ensure the faster convergence of accounting systems and limit the spread of vulnerabilities through open transactions on the global market. The results of the research can support decision makers in accessing regional financial markets and achieving a better convergence of accounting information. The study and its approach were new and original and the results represent a good base for accounting policy adjustments from a global perspective.

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Modelling the Vulnerability of Financial Accounting Systems during Global Challenges: A Comparative Analysis

2022

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Tax Avoidance, Accounting and Financial Reporting. The Perspective of the Visegrad Group Countries and Serbia

Abstract: 4.Property, plant and equipment -possibilities of influencing the financial results of entities under Polish accounting regulations and IAS 16 (including Polish tax law regulations)

Cited by 1 publication

References 60 publications

Modelling the Vulnerability of Financial Accounting Systems during Global Challenges: A Comparative Analysis

Modelling the Vulnerability of Financial Accounting Systems during Global Challenges: A Comparative Analysis

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