Authors: Galina Bădicu, Svetlana Mihaila, Mihaela Bordian Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract The current global context is forcing the accounting profession to undergo a consequent transformation process as companies change their business models as a result of the evolution of globalisation, digitalisation of information, automation …
THE SKILLS OF THE GENERATION Z ACCOUNTING PROFESSIONAL Read More »
Author: Fuad Bahramov Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract The research investigates the potential outcomes of e-invoicing on tax collection and its implications for the future of the Romanian tax system. Employing a comprehensive approach, the study combines theoretical frameworks with a comparative analysis of countries …
Authors: Mustafa Hussein Abd-Allah, Wael Ibrahim Abdelrahim Hamimy Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract This paper examines the impact of financial leverage on the risk pricing in the Egyptian Stock Exchange (EGX) by adding an additional risk factor reflecting financial leverage to the three factor model …
THE IMPACT OF FINANCIAL LEVERAGE ON THE PRICING RISK IN THE EGYPTIAN STOCK MARKET Read More »
Author: Alexandru Petrescu Vol. 9 • No. 16 • May 2024 View article PDF The Journal of Financial Studies is a reference publication in the field, and its articles cover a wide range of topics related to financial markets. In this issue, we find substantial themes that analyse, for example, the impact of improving …
Authors: Anuradha Iddagoda, Hiranya Dissanayake, Hasantha Dassanaike Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract Employee job performance refers to how an employee carries out his/her assigned tasks. Employee performance on the job represents a variety of crucial factors that are dependent on the development, growth, and output …
REFLECTION OF EMPLOYEE JOB PERFORMANCE THROUGH A BIBLIOMETRIC ANALYSIS Read More »
Authors: Liliana Țurcanu, Lilia Grigoroi, Svetlana Mihaila Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This paper aims to analyze the quality of financial accounting information of public higher education institutions with financial autonomy in the Republic of Moldova and its dependence on their financial autonomy. For this …
Authors: Silviu Gabriel Szentesi, Vanina Adoriana Trifan, Mioara Florina Pantea, Camelia Daniela Hațegan, Maria Sinaci Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This study investigates the viewpoints of Romanian taxpayers regarding the various attitudes and factors that impact their compliant or non-compliant behavior regarding their tax payments. …
Author: Alin Vasile Strachinaru Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract A primary factor in determining the well-being of the population is economic growth, as this indicator is used to evaluate the success of the development of an economy. This article investigates the effects of macroeconomic indicators …
Author: Mihaela Ionela Socoliuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The intensification of business globalisation, the large-scale extension of digitalisation in the business sphere, and the acceleration of technological progress as a result of research-development-innovation, are strongly influencing and impacting on the strategic and competitive objectives …
Author: Marian Socoliuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The tax optimisation dome involves the use of legal methods and strategies, which result from the use of tax deductions, tax exemptions and deferrals or tax planning, all of which can be used to reduce the taxes …
