RSF Volumul 8 Numărul Special/2023

BIBLIOMETRIC ANALYSIS ON THE COVID-19 IMPACT ON CORPORATE SUSTAINABILITY

Authors: Hiranya Dissanayake, D.B.P.H. Dissabandara, K.L.W. Perera, A.R. Ajward Vol. 8 • Special Issue • June 2023 View article PDF View abstract PDF Abstract The importance of achieving sustainable development goals is reconsidered due to the COVID-19 pandemic. There are studies that have been conducted to analyze the impact of COVID-19 on corporate sustainability. Nonetheless, …

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THE IMPACT OF THE ALTMAN SCORE ON THE ENERGY SECTOR COMPANIES

Authors: Maria-Lenuţa Ciupac-Ulici, Daniela-Georgeta Beju, Ioan-Alin Nistor, Flaviu Pișcoran Vol. 8 • Special Issue • June 2023 View article PDF View abstract PDF Abstract The financial literature regarding bankruptcy prediction models includes the application of several statistical tools which have progressively become accessible. This paper explores the impact of the Altman score on the stock …

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CORPORATE SOCIAL RESPONSIBILITY AND VALUE CREATION IN ROMANIA

Author: Olivian Bîltac Vol. 8 • Special Issue • June 2023 View article PDF View abstract PDF Abstract This paper examines the relationship between corporate social responsibility (CSR) and value creation in Romania. Specifically. This paper aims to identify the key CSR practices that companies in Romania are engaging in, and to explore how these …

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ELIMINATION OF TAX COMPLEXITY ISSUE THROUGH FINANCIAL LITERACY

Author: Faud Bahramov Vol. 8 • Special Issue • June 2023 View article PDF View abstract PDF Abstract Modern taxation systems often experience complexity and investigations have attempted to define whether the tax complexity has an impact on the compliance of taxpayers. A low level of literacy can be an obstacle in the tax system. …

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