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 …
Authors: Gabriel Croitoru, Nicoleta Valentina Florea, Daria Florea, Mihai Bogdan Croitoru, Brândușa Adriana Dragomir Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract In the context of today’s global challenges, sustainable development is becoming a primary objective for governments around the world. This article analyses the synergies and divergences …
Author: Andreea-Roxana Crocnan Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Economic and financial analysis plays a crucial role in evaluating company performance, significantly impacting financial and operational strategies. For example, for foreign capital companies, such as many Italian firms operating in Romania, financial analysis aids in navigating …
Authors: Iulia-Diana Costea, Camelia-Daniela Hategan Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract In today’s challenging world, companies need to increasingly develop their ability to adapt to new challenges, while also maintaining their motivation to communicate with a broader audience, such as different stakeholders. This paper’s goals are …
ADAPTING TO ESG TRENDS: SUSTAINABILITY REPORTING AND ASSURANCE PRACTICES IN ROMANIA Read More »
Authors: Bogdan-Virgil Condea, Daniela Haranguș, Emima-Florentina Condea Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract Given the rise in Romania’s budget deficit beyond the limits set by the Stability and Growth Pact, as well as the current political climate, we aim in this article to analyse the deficit’s …
ROMANIA’S BUDGET DEFICIT BETWEEN RESOURCE AND FISCAL BURDEN Read More »
Authors: Adrian Bojan, Monica Violeta Achim Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract This study explores the phenomenon of tax avoidance and earnings management whereby companies intentionally adjust their financial reporting to minimize tax liabilities. An applied analysis of the financial performance of 60 companies listed on …
Authors: Amira Benachour, Hanane Abdlemalek, Lamine Tarhlissia Vol. 10 • No. 18 • May 2025 View abstract PDF View article PDF Abstract This article examines the impact of stress tests on the financial stability of BEA-Banque, with the primary objective of assessing the bank’s resilience to macroeconomic and microeconomic shocks. The methodology relies on ordinary …
