Author: Ștefan Daniel Armeanu Vol. 10 • No. 18 • 2025 View PDF At a time when global economic dynamics are facing unprecedented challenges, and fiscal instability, from inflationary pressures to the transition to sustainable models and the accelerated digitalization of all sectors, the Journal of Financial Studies continues its mission to promote quality research …
Author: Cătălin Câmpeanu Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Sustainability has become a part of our day-to-day life, governmental policies and awareness campaigns on this subject are a constant presence and embracing its principles has never been so easy. However, it comes with a cost, with …
Authors: Veronica Grosu, Anișoara Niculina Apetri, Irina-Ștefana Cibotariu, Ancuța-Anisia Chelba Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Non-financial information from sustainability reports helps to assess the health of the company as it is closely linked to financial information. More information always equals less uncertainty, financial and non-financial …
AN OVERVIEW OF SUSTAINABILITY REPORTING IN ROMANIA AND WORLDWIDE Read More »
Authors: Mirela Cristea, Elena Iulia Grigorie Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract The heterogeneous nature of the European Union countries provides an analytical framework to assess the development degree of life insurance about economic and social development, which is the main objective of this study. Using …
Authors: Valentin Marian Antohi, Costinela Fortea, Monica Laura Zlati, Marius Sorin Dincă Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract In the context of accelerating the European Union’s transition towards a sustainable economic model, green taxation plays a central role in strategies to reduce carbon emissions and stimulate responsible …
THE IMPACT OF GREEN TAXATION ON SUSTAINABLE ECONOMIC DEVELOPMENT IN THE EUROPEAN UNION Read More »
Authors: Marian Ilie Siminică, Gabriela Badareu, Daniel Cîrciumaru, Silviu Cârstina, Mirela Cristea Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract This study presents a comprehensive bibliometric analysis of FinTech research, examining its evolution, key contributors, and emerging trends using data from the Web of Science database, covering 7,245 …
Authors: Răzvan-George Cotescu, Miruna-Mihaela Vasilca, Edi-Cristian Dumitra, Cezara-Georgiana Radu Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Romania’s entrepreneurial ecosystem continues to struggle with significant challenges, including limited access to venture capital, bureaucratic inefficiencies, and fragmented policy execution. Despite the European Union’s support for entrepreneurship, Romania’s startup success …
Authors: Ruben Pop, Monica Violeta Achim Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Sustainable development refers to that development that satisfies current needs, without jeopardizing the ability of future generations to meet their needs. In this study, we set out to track the types of non-financial reporting …
Authors: Ramona-Ionela Haraguș, Attila Szora Tamaș Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022, amending Regulation (EU) No. 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU as regards sustainability reporting by undertakings, the …
Authors: Beatrice -Elena Gore, Ana-Rebeca Neagu (Ion), Alexandra Tarau, Florin Radu Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract The purpose of this article is to analyse the impact of the digital economy and technological transformations on industrial and professional competitiveness, with a particular focus on the accounting …
