Author: Maria-Gabriela Horga Vol. 10 • No. 19 • 2025 View PDF In an economic and geopolitical context characterised by volatility, persistent inflationary pressures, rapid technological transformations, and shifts in the European regulatory architecture, the Journal of Financial Studies continues its commitment to provide solid analysis and relevant academic perspectives on these developments. This issue …
Author: Nelea Chirilov Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The paper outlines an investigation into the return on a share and factors that determine the financial performance of a share. An important indicator of joint stock companies is the return on a share. Information on return …
Author: Dana Claudia Cojocaru Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract In the fight against climate change, the focus is often put on energy sources and how they are used, although the fight to achieve climate neutrality must be fought on several fronts, given the complexity of …
FINANCIAL IMPLICATIONS OF TACKLING CLIMATE CHANGE FOR INNOVATION AND GOOD GOVERNANCE Read More »
Author: Camil Ciprian Cîrnu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This research investigates the costs and benefits associated with the Employee Stock Option Plan (ESOP) as a non-salary benefit package aimed at motivating and retaining employees within financial institutions. The study highlights that while ESOPs incur …
Author: Răzvan Bujor Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract Migration has become one of the defining forces shaping the economic and social landscape of Europe. While much of the literature has concentrated on Western countries as primary destinations, the role of Central and Eastern Europe as …
Authors: Daniel-Marius Iordache, Florin Mihai, Ofelia Aleca Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study explores the key factors driving revenue growth in Romania’s gambling industry, focusing on the role of ERP systems, consumer spending on recreation and culture, and internet usage. Using regression analysis across …
Authors: Petronela-Alice Grigorescu, Ruxandra Georgescu (Grigorescu), Maria-Magdalena Florea (Apostolache-Florea), Andreea-Nicoleta Lita (Matei) Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The present article reflects the role and importance of artificial intelligence in the accounting profession by defining the concept of artificial intelligence. The literature research brings to light …
THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION Read More »
Authors: Alexandra Teodora Iuga, Camelia-Daniela Hațegan Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The quality of financial auditing is a primary objective for both financial auditors and the users of companies financial statements. The objective of this research is to analyse the key factors that influence the …
Author: Vladimir-Aurelian Enăchescu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study examines the psychological determinants influencing financial decision-making within Small and Medium Enterprises (SMEs), focusing on cognitive biases and risk perception. Drawing from an interdisciplinary framework that integrates economic theory with cognitive psychology, the research aims …
Authors: Silviu Cârstina, Mirela Cristea, Marian Ilie Siminică, Daniel Cîrciumaru, Gabriela Badareu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract One of the major objectives of the EU is digitalization. The impact of digitalization is different from one sector to another and sometimes in contradiction with sustainability. Starting …
THE IMPACT OF DIGITALIZATION ON SUSTAINABLE DEVELOPMENT INDICATORS Read More »
