Author: Petru Ștefea Vol. 8 • No. 15 • November 2023 View article PDF Dear authors and readers, we present the 15-th issue of the Journal for Financial Studies, published by the Institute for Financial Studies in Bucharest. This issue presents an impressive volume of articles, structured in a diversified manner, but all having …
Authors: Laurențiu Paul Barangă, Elena-Ioana Ifrim Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract The current concern about moving towards a sustainable environment and facilitating the green transition has led to the development of a new legislative framework, comprising as many companies as possible in the area of …
THE IMPACT OF CORPORATE SUSTAINABILITY REPORTING DIRECTIVE ON FINANCIAL REPORTING Read More »
Authors: Georgiana-Ioana Țîrcovnicu, Camelia-Daniela Hațegan Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract Enterprise risk management is a critical component in achieving long-term performance in any company seeking to achieve long-term results. Businesses face a variety of internal and external risks over time, some of which are more …
Authors: Teodora Maria Suciu, Mihaela Ștefan-Hint, Remus Ionuț Ilieș Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract The consumer price index plays an important role in the current economic-financial activity because the income level is updated with the help of the rate of this index, both in the …
Authors: Marilena Potârniche (Berheci), Ionut Laurentiu Petre, Florentina Marin (Pascu) Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract According to the literature, Romania maintains a close trade relationship, in terms of agri-food products, with Germany, especially the import-export relationship, thus, Romania imports either in terms of value the …
Authors: Constanța Popescu, Georgiana – Tatiana Bondac Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract Digitization has a significant impact on the instructive-educational act, and in school organizations, it provides easy and fast access to various educational resources, including e-books, videos, simulations, and interactive materials. This enriches the …
Authors: Andreea Larisa Olteanu (Burcă), Alina Elena Ionașcu Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract The purpose of this paper is to identify the impact and importance of ESG in the business and investment world in the past few years and how can we implement ESG criteria …
NAVIGATING THE ESG LANDSCAPE AND ITS IMPACT IN THE BUSINESS AND INVESTMENT SECTOR Read More »
Authors: Lavinia Maria Nețoiu, Titu Nețoiu Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract In this paper, the aim is to carry out a study on the analysis of the balance of trade for all products in the Combined Nomenclature at the level of the 27 Member States …
ANALYSIS OF THE TRADE BALANCE IN THE 27 EU COUNTRIES Read More »
Authors: Ramona-Ionela Haraguș, Attila Szora Tamaș, Gabriel Szora Tamaș Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract The discussion on single taxation vs. progressive taxation returns periodically and always in times of budgetary crisis, which in turn induces the economic crisis and not the other way around, as …
Authors: Kinga-Erzsébet Fülöp, Árpád-Zoltán Fülöp Vol. 8 • No. 15 • November 2023 View article PDF View abstract PDF Abstract Both local communities and the government face a real challenge in measuring and improving the performance of water services. At the local, central, and European level, ensuring the population’s access to drinking water and sewage …
