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IMPLEMENTATION OF IFRS SUSTAINABILITY DISCLOSURE STANDARDS INTO INTEGRATED REPORTING: A JOURNEY OF FUTURE-ORIENTED COMPANIES

Authors: Ana-Carolina Cojocaru (Bărbieru), Svetlana Mihaila Vol. 9 • No. 17 • 2024 View abstract PDF View article PDF Abstract The adoption of the sustainability disclosure standards is a major step forward in improving transparency and comparability of sustainability information, within reporting. This paper aims to analyze the extent to which these standards can be …

IMPLEMENTATION OF IFRS SUSTAINABILITY DISCLOSURE STANDARDS INTO INTEGRATED REPORTING: A JOURNEY OF FUTURE-ORIENTED COMPANIES Read More »

THE INSURANCE MARKET IN ROMANIA MOTOR THRID PARTY LIABILITY INSURANCE: COMMUNICATION ON DEVELOPMENTS, RISKS, CHALLENGES AND PERSPECTIVES

Authors: Cecilia Ciocîrlan, Andreea Popescu-Crețulescu, Răzvan Cristian Secui Vol. 9 • No. 17 • 2024 View abstract PDF View article PDF Abstract The risks faced by the Romanian insurance market are significant and come from both the difficult global context and the internal dynamics. Paradoxically, however, the underdevelopment of the market, especially in the life …

THE INSURANCE MARKET IN ROMANIA MOTOR THRID PARTY LIABILITY INSURANCE: COMMUNICATION ON DEVELOPMENTS, RISKS, CHALLENGES AND PERSPECTIVES Read More »

UNVEILING THE FACTORS BEHIND THE SHADOW ECONOMY: A GLOBAL INVESTIGATION UTILIZING PANEL DATA ANALYSIS

Authors: Mihai-Adrian Achim, Codruța Mare Vol. 9 • No. 17 • 2024 View abstract PDF View article PDF Abstract The paper addresses the topic of the shadow economy and the socio-economic factors that influence it. By reviewing relevant studies, we will observe that a variety of factors play a role in shaping this economy. Using …

UNVEILING THE FACTORS BEHIND THE SHADOW ECONOMY: A GLOBAL INVESTIGATION UTILIZING PANEL DATA ANALYSIS Read More »

FOREWORD

Author: Gabriel Avrămescu Vol. 9 • Special Issue • 2024 View article PDF For this Special Issue of the Journal of Financial Studies, the Institute of Financial Studies reaffirms its commitment to high-quality research and the dissemination of knowledge in the field of finance and financial education. This issue brings together a selection of articles …

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DOES ESG SCORE IMPACT SHARE PERFORMANCE IN ROMANIAN STOCK MARKET?

Authors: Maria- Lenuţa Ciupac-Ulici, Ioan-Alin Nistor, Daniela-Georgeta Beju, Selena Larisa Marchis Vol. 9 • Special Issue • 2024 View abstract PDF View article PDF Abstract Environmental, social and governance corporate policies (ESG) will remodel the overall economy in the next years, respectively will influence the success of investment. ESG factors will drive change fundamentally in the economy …

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SUSTAINABILITY IN THE ROMANIAN BANKING SECTOR

Author: Tudorache Claudiu Vol. 9 • Special Issue • 2024 View abstract PDF View article PDF Abstract Starting from the definition of the word sustainable, which represents the ability to exist constantly, the central objective of the study is to identify the main directions regarding a sustainable development in the Romanian banking sector, as well …

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THE ROLE OF FINANCIAL LITERACY IN IMPROVING THE LEVEL OF FINANCIAL KNOWLEDGE, FINANCIAL SKILLS AND RESPONSIBILITIES AMONG NON-GOVERNMENT ORGANISATIONS FINANCIAL MANAGERS IN KWAZULU-NATAL

Author: Jean Damascene Mvunabandi Vol. 9 • Special Issue • 2024 View article PDF View abstract PDF Abstract The lack of empirical evidence on key drivers of financial illiteracy among financial managers within non-governmental organisations (NGOs) sector can be the trigger of the current rate of NGOs collapsing in South Africa. Using a quantitative research …

THE ROLE OF FINANCIAL LITERACY IN IMPROVING THE LEVEL OF FINANCIAL KNOWLEDGE, FINANCIAL SKILLS AND RESPONSIBILITIES AMONG NON-GOVERNMENT ORGANISATIONS FINANCIAL MANAGERS IN KWAZULU-NATAL Read More »

TRANSFORMING AGRICULTURE: THE IMPACT OF DIGITAL TECHNOLOGIES ON BIODIVERSITY CONSERVATION

Author: Petruța-Simona Grosu (Simion) Vol. 9 • Special Issue • 2024 View abstract PDF View article PDF Abstract The integration of digital technologies in agriculture has the potential to revolutionize biodiversity conservation efforts. This article explores the role of regulations and recommended practices in promoting the adoption of digital technologies for biodiversity conservation in agricultural …

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STATE AID AND THE DEVELOPMENT OF THE ECONOMIC ENVIRONMENT

Authors: Marius George Popa , Mădălina Popp, Aura Cadis, Stelian Grasu Vol. 9 • Special Issue • 2024 View article PDF View abstract PDF Abstract This article explores the complex relationship between state aid and the evolution of economic environment, with a particular focus on the competitiveness of the regions where the aid beneficiaries activate. …

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SPECIFIC ISSUES REGARDING THE EVALUATION OF REAL ESTATE SUBJECT TO EXPROPRIATION FOR THE CAUSE OF PUBLIC UTILITY

Authors: Florentin-Emil Tanasă, Florian Marcel Nuță Vol. 9 • Special Issue • 2024 View article PDF View abstract PDF Abstract In the last 20 years, the road infrastructure in Romania has expanded considerably and affected a significant number of natural and legal persons, owners of real estate located on the expropriation corridor. According to the …

SPECIFIC ISSUES REGARDING THE EVALUATION OF REAL ESTATE SUBJECT TO EXPROPRIATION FOR THE CAUSE OF PUBLIC UTILITY Read More »

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