Consolidated Financial Statements: A Twelve Years Literature Review
Author:
Carmen-Alexandra BALTARIU
JEL:
M40; M41; M48
DOI:
Keywords:
consolidated financial statements, IFRSs, literature review, qualitative analysis
Abstract:
The purpose of this paper is to assess the scientific literature referring to consolidated financial statements over a twelve year period starting from 2002. The research methodology of this paper consists of a cross-sectional and longitudinal qualitative analysis approached from a theoretical (conceptual) perspective. The qualitative analysis carried out presents a deductive approach, the conclusions regarding the general characteristics of the research field pertaining to consolidated financial statements being based on the main results and scientific contributions identified in the research field of interest.