Author: Elena Hlaciuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract The role of accounting information and therefore of the accounting professionals in firms and their contribution to the efficient conduct of economic activity has been the subject of numerous studies and is a major concern for researchers. …
Authors: Adelina Fometescu, Camelia-Daniela Hațegan Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract This paper provides a detailed perspective on trends and developments in non-financial reporting research. Several significant aspects are highlighted that reflect the increasing importance given to this topic in the academic community and business practices. …
NON-FINANCIAL INFORMATION REPORTING: LITERATURE REVIEW IN A BIBLIOMETRIC EXAMINATION Read More »
Author: Teodora Cucerzan (Matieș) Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract Because of its huge potential influence on consumers, society, and businesses, digitalization has been named „the fourth industrial revolution.” In terms of businesses, digitalization provides the possibility to employ digital technology to transform company models and …
NON-FINANCIAL REPORTING AND DIGITALIZATION, KEY FACTORS IN STAKEHOLDER ENGAGEMENT Read More »
Author: Ana-Maria Bores Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract In the current context, due to the changes taking place in the national business environment, we can also observe certain changes in the business environment of credit institutions, which are forced to take certain decisions with a …
Authors: Corina Graziella Bâtcă-Dumitru, Cleopatra Șendroiu, Lavinia Denisia Cuc Vol. 8 • Special Issue • December 2023 View article PDF View abstract PDF Abstract Sustainability risk management has become increasingly pertinent in the modern corporate landscape. It recognizes that environmental, social, and governance (ESG) factors are pivotal in shaping a company’s long-term viability. Sustainability risks …
A NEW CHALLENGE IN THE RISK MANAGEMENT: SUSTAINABILITY RISKS Read More »
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 …
