Authors: Andreea Georgiana Pascaru, Camelia Daniela Hațegan Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract Audit is an integrated element in the overall reporting process and contributes to the quality of reporting. As the quality is usually hard to define, the measurement of quality is also debatable. To …
FINANCIAL REPORTING AND AUDIT QUALITY. A BIBLIOMETRIC ANALYSIS Read More »
Author: Loredana-Georgia Nițu (Ivan) Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract A comprehensive strategy that incorporates social responsibility, environmental stewardship, and economic viability is needed to achieve sustainability in the industrial sector, a sector that is responsible for almost a quarter of all carbon emissions worldwide. Nowadays, …
Authors: Ramona-Ionela Haraguș, Attila Szora Tamaș Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract The instability generated by legislative changes, price volatility, difficulties in obtaining and maintaining financial stability are realities that characterize the current economic situation, and the first indications of significant uncertainties regarding the continuity of …
Authors: Paul Handro, Bogdan Dima Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract The nonlinear nature of financial data series and the intricate incorporation of data into market prices necessitate a comprehensive exploration of key research findings, prevailing trends, intense debates, and subfields in the market behavior realm. …
ANALYZING FINANCIAL MARKETS EFFICIENCY: INSIGHTS FROM A BIBLIOMETRIC AND CONTENT REVIEW Read More »
Author: Oana Ramona Glont Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract This research paper proposes to analyze the impact of the digitization process on the socio-economic structures in Romania. Digitization is an essential factor in terms of controlling the gross domestic product indicator, of investments channelled through …
Authors: Nicoleta Valentina Florea, Gabriel Croitoru, Georgiana Radu (Cârstea), Daria Florea Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract Artificial Intelligence in the banking system is constantly developing, especially among young customers. Innovation of digital products has an important role in the use of banking services, but human …
Authors: Cecilia Ciocîrlan, Andreea Popescu-Crețulescu, Andreea Mădălina Stancea Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract Brexit, the Covid Pandemic and the Russia-Ukraine War represent the latest three major global events that have demonstrated that financial contagion is a phenomenon that needs careful study because its global effects …
Authors: Dragoş Bîlteanu, Florentina Olivia Bălu, Irina Stancu Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract To reveal the inter-relationships between the strategic axes of the analyzed company, we used the Balanced Scorecard Analysis (BSC) and the Partial Least Squares (PLS) technique. The PLS technique identifies strategic areas …
IDENTIFYING THE INTER-RELATIONSHIPS BETWEEN THE COMPANY’S STRATEGIC SECTORS Read More »
Authors: Kevin Bica, Erinda Imeraj Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract This study investigates the main drivers of public debt and assesses the overall debt structure in the Balkan countries. Regardless of a close to 50% average debt level, there is no immediate threat of escalation …
ASSESSMENT OF PUBLIC DEBT DRIVERS IN THE BALKANS Read More »
Authors: Galina Bădicu, Svetlana Mihaila, Mihaela Bordian Vol. 9 • No. 16 • May 2024 View article PDF View abstract PDF Abstract The current global context is forcing the accounting profession to undergo a consequent transformation process as companies change their business models as a result of the evolution of globalisation, digitalisation of information, automation …
THE SKILLS OF THE GENERATION Z ACCOUNTING PROFESSIONAL Read More »
