{"id":10732,"date":"2025-12-03T05:23:03","date_gmt":"2025-12-03T05:23:03","guid":{"rendered":"https:\/\/revista.isfin.ro\/?p=10732"},"modified":"2025-12-03T05:24:20","modified_gmt":"2025-12-03T05:24:20","slug":"foreword-10","status":"publish","type":"post","link":"https:\/\/revista.isfin.ro\/en\/2025\/12\/03\/foreword-10\/","title":{"rendered":"FOREWORD"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"10732\" class=\"elementor elementor-10732\" data-elementor-settings=\"[]\">\n\t\t\t\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-23c517a3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"23c517a3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ee8192d\" data-id=\"1ee8192d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5a70f4e6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a70f4e6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-1bc2021c\" data-id=\"1bc2021c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-40d1d1b6 elementor-widget elementor-widget-text-editor\" data-id=\"40d1d1b6\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>Author: Maria-Gabriela Horga<\/p><p>Vol. 10 \u2022 No. 19 \u2022 2025<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-13949866\" data-id=\"13949866\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9e5d655 elementor-position-right elementor-view-default elementor-vertical-align-top elementor-widget elementor-widget-icon-box\" data-id=\"9e5d655\" data-element_type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a class=\"elementor-icon elementor-animation-\" href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2025\/12\/0_Foreword_19.pdf\" target=\"_blank\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-arrow-down\"><\/i>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\t\t\t\t<h6 class=\"elementor-icon-box-title\">\n\t\t\t\t\t<a href=\"https:\/\/revista.isfin.ro\/wp-content\/uploads\/2025\/12\/0_Foreword_19.pdf\" target=\"_blank\" >\n\t\t\t\t\t\tView PDF\t\t\t\t\t<\/a>\n\t\t\t\t<\/h6>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-2e777a33 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2e777a33\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4cb068e7 elementor-widget elementor-widget-text-editor\" data-id=\"4cb068e7\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6adc812b elementor-widget elementor-widget-text-editor\" data-id=\"6adc812b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t<p>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 brings together contributions that capture both the complexity of today&#8217;s financial environment and its transformative directions.<br \/>The current edition includes a variety of studies addressing topics of major interest to economists, accounting professionals, technology specialists, regulators, financial institutions, and academics. The published research addresses the mechanisms through which overlapping crises generate inflation and influence macroeconomic stability, the structural shifts introduced by digitalisation and automation in taxation, accounting and reporting, the role of technology in advancing sustainable development and influencing market dynamics, the psychological determinants of financial decision-making in SMEs, as the challenges associated with audit, governance, migration, the climate transition, and modern financial remuneration instruments.<br \/>Without detailing the content of each article, it is important to highlight some key trends emerging from this edition. First, digitisation continues to redefine financial, fiscal, and governance processes, both through emerging technologies and European regulations with significant impact on institutions&#8217; operations. Second, analysing the interdependence between economic performance, sustainability, and institutional resilience is becoming a central research direction. At the same time, more attention is being paid to the behavioural and social factors that influence economic decisions, complementing traditional financial analysis with multi-disciplinary perspectives.<br \/>The contributions of authors from Romania and abroad reflect an outstanding collective effort of documentation and analysis. The rigorous peer-review process has ensured the maintenance of the high scientific standard that characterises our publication. Thematic and methodological diversity provides the reader with a broad and balanced view of current issues in the field of finance. <br \/>We would like to thank all those involved in the realisation of this issue: authors, reviewers, editorial board, and institutional partners. Everyone&#8217;s contribution has been essential in strengthening the quality of this edition.<br \/>We expect Issue 19 of the Journal of Financial Studies to be a useful source of reflection, inspiration, and debate for researchers, practitioners, and policymakers concerned with contemporary economic and financial developments.<\/p>\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f4fc48 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"69f4fc48\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6697eb6b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6697eb6b\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1539cde8 elementor-widget elementor-widget-text-editor\" data-id=\"1539cde8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-text-editor elementor-clearfix\">\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-12b38c24 elementor-widget elementor-widget-eael-creative-button\" data-id=\"12b38c24\" data-element_type=\"widget\" data-widget_type=\"eael-creative-button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"eael-creative-button-wrapper\">\n\n            <a class=\"eael-creative-button eael-creative-button--default\" href=\"https:\/\/revista.isfin.ro\/en\/arhiva\/\" data-text=\"\">\n\n                <div class=\"creative-button-inner\">\n\n                    \n                    <span class=\"cretive-button-text\">BACK<\/span>\n\n                                    <\/div>\n            <\/a>\n        <\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Author: Maria-Gabriela Horga Vol. 10 \u2022 No. 19 \u2022 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 &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/revista.isfin.ro\/en\/2025\/12\/03\/foreword-10\/\"> <span class=\"screen-reader-text\">FOREWORD<\/span> Read More &raquo;<\/a><\/p>","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[187],"tags":[],"yoast_head":"<title>FOREWORD - Revista de Studii Financiare<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/revista.isfin.ro\/en\/2025\/12\/03\/foreword-10\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"FOREWORD - Revista de Studii Financiare\" \/>\n<meta property=\"og:description\" content=\"Author: Maria-Gabriela Horga Vol. 10 \u2022 No. 19 \u2022 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. 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