Journal of Financial Studies

2016 - 2025

Current editor(s): Raluca Ladaru

From Institute of Financial Studies
Contact information at EDIRC.
Bibliographic data for series maintained by Cosmin Catalin Olteanu ().

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Volume 13, issue 7, 2022

Research on the use of management accounting system in early detection pp. 11-28

Alexandra Delia Bugnariu, Cristina Didea (Catrase), Ion Cozma and Pamela Patrizia Podhora

Audit firm rotation and audit quality: a literature review pp. 29-36

Mariana-Cristina Bulucea

Expectations regarding payments to beneficiaries of the Administrative Capacity Operational Program (ACOP) pp. 37-50

Raluca Calin, Andreea Antoneac (Lungu), George Marian Calin, Valentin Claudiu Constantin and Silviu Adrian Iana

Digitalisation-‘The Invisible Hand’ of Digital economy pp. 51-62

Edi-Cristian Dumitra and Iulia Maria Gandea

The behaviour of the consumer of financial services in the post-pandemic period pp. 63-70

Vladimir-Aurelian Enachescu

Effects of some insurance variables on sustainable economic growth. Evidence from EU using GMM panel data analysis pp. 71-86

Bogdan Firtescu, Mihaela Onofrei and Eduard Mihai

Sustainability of private administrated pension funds in Romania pp. 87-103

Roxana Liliana Ionescu, Ileana-Sorina Rakos and Teodora Cucerzan

Institutional communication in the digital age pp. 104-119

George-Alexandru Istrate and Radu Alexandru Budu

Economic development and environmental degradation: A panel ARDL/PMG model for EU-27 countries pp. 120-131

Ionut Jianu

Can progressive taxation contribute to human development? pp. 132-145

Marcus-Radu Man and Sorana Vatavu

The study of the economic interdependencies between countries in the post pandemic economy-the challenges of maintaining regional competitiveness pp. 146-154

Marta Stoian

Comparative analysis of the National Rural Development Programme 2014-2020 between Romania and Poland pp. 155-164

Gabriela Dalila Stoica, Maria Cristina Sterie, Andreea Daniela Giuca and Carmen-Elena Dobrota

Acceptance of new open data technologies in public services pp. 165-173

Ioana-Marinela (Gavriluta) Turta

Introducing the ESG reporting - benefits and challenges pp. 174-181

Laurentiu Paul Baranga and Elena-Ioana Tanea

Volume 12, issue 7, 2022

Intellectual capital and financial performance measured by CAMELS perspective pp. 11-24

Orlin Moria Adyaningrum and Yanuar Nanok Soenarno

Trends in corporate governance practices at the level of companies listed on the Bucharest Stock Exchange pp. 25-37

Ana Maria Alexie

Efficiency of financial indicators of the Romanian state budget, an objective of economic security during the epidemiological crisis pp. 38-51

Valetin Marian Antohi, Costinela Fortea, Monica Laura Zlati, Romeo-Victor Ionescu and Cristian Mirica

Evidence and operating conditions in the insurance contract using the digital format in communication pp. 52-64

Decebal Manole Bogdan

Impact of financial indicators on the VEKTOR score by categories of listed companies pp. 65-76

Cosmin-Ionuț Boșcu, Maria Francesca Poll and Raluca-Andreea Popescu-Predulescu

The contribution of accounting to performance management: literature trends and research potential pp. 77-88

Ion Cozma and Adrian Tirau

Education and labour market performance in Romania. An empirical analysis of the urban-rural gap pp. 89-104

Mirela Cristea and Grațiela Georgiana Noja

Contagion effects on financial markets risk pp. 105-133

Anca Ionășcuți and Bogdan Dima

Principles of communication used in public administration pp. 134-142

George-Alexandru Istrate

Impact of risk management on sustainable farming business pp. 143-163

Andrei-Cristian Matei and Mihaela Onofrei

The impact of the VAT gap on the degree of taxation of an economy - analysis with panel data pp. 164-184

Victor Ogneru and Stelian Stancu

Impact of the pandemic on the HoReCa industry in 2020 pp. 185-200

Adelina-Andreea Siriteanu and Erika-Maria Doacă

Dynamics of insolvencies/registrations of entities in correlation with wage costs pp. 201-215

Mihail Alin Stanciu

The influence of Smart City development in Romania on the financial management of local authorities pp. 216-229

Ioana Marinela (Gavriluță) Turtă

Volume 11, issue 6, 2021

Analysis of the macroeconomic factors influence on the performance of financial markets pp. 9-23

Andreea Antoneac (Lungu) and Octavian Iordan

The impact of digital accounting on the quality and transparency of information presented by organizations using ERP systems. Opportunities for Cloud ERP Vs. On-premise ERP pp. 24-32

Laura-Eugenia-Lavinia Barna

The role of professional accounting reasoning in ensuring standards of preparation and certification of financial statements pp. 33-45

Mihaela-Raluca Boharu (Mircea) and Cristina-Elena Florea (Poenaru)

A quasi-cyclical regressive model of the pandemic impact on Romanian e-market pp. 46-56

Bogdan Boldea and Costin Radu Boldea

Virtual currencies, fintech, blockchain, an ever-changing economic world. The social impact of financial technologies pp. 57-77

Daniel Cuibari

Innovation and performance: the impact of research and development research on the economic and stock market performance of European companies pp. 78-92

Alin-Ionuț Dorobanțu and Ioan-Alexandru Dumitrescu

Analysis of the accession of European funds for the environmental policy from 2014 pp. 93-108

Răzvan-Aurelian Munteanu

Implementation of judicial accounting expertise in the digital context pp. 109-121

Andreea-Cristina Savu and Leliana Diana Bolcu

The impact of National Rural Development Program on investments in the agricultural sector pp. 122-130

Maria Cristina Sterie, Gabriela Dalila Stoica, Andreea Daniela Giucă and Marian Motofeanu

Differences and benefits in using a financial consolidation software: CLOUD, LOCAL, SAAS OR PAAS pp. 131-140

Raluca Andreea Stoica and Alina Gabriela Mareș

The role of the chartered accountant in diminishing the effects of cyber fraud pp. 141-155

Elena-Simona Tache (Buzățoiu), Amalia-Magdalena Dănăilă (Calafeteanu) and Monica-Mihaela Drăgan (Radu)

Macroprudential tools, credit growth and financial stability: Lessons from Central and Eastern European countries pp. 156-178

Cristina Zeldea and Mihai Nițoi

Management and reduction of fraud by analysis of the insurer’s internal and external vulnerabilities and contributions pp. 179-187

Mihai Ovidiu Vădean

Volume 10, issue 18, 2025

Credit risk management through stress testing during the Covid-19 crisis: case of Banque Exterieure d’Algerie pp. 9-29

Amira Benachour, Hanane Abdlemalek and Lamine Tarhlissia

Financial Transparency and Tax Avoidance Risks for Manufacturing Companies: A Stock Market Analysis of Tax Compliance in Romania pp. 30-60

Adrian Bojan and Monica Violeta Achim

Romania’s Budget Deficit Between Resource and Fiscal Burden pp. 61-72

Bogdan-Virgil Condea, Daniela Haranguș and Emima-Florentina Condea

Adapting to ESG Trends: Sustainability Reporting and Assurance Practices in Romania pp. 73-90

Iulia-Diana Costea and Camelia-Daniela Hategan

The Impact of Financial Analysis and Foreign Investments on the Romanian Economy: A Case Study on Italian Capital pp. 91-101

Andreea-Roxana Crocnan

Measuring the Impact of Social, Economic and Environmental Challenges on Sustainable Development pp. 102-133

Gabriel Croitoru, Nicoleta Valentina Florea, Daria Florea, Mihai Bogdan Croitoru and Brândușa Adriana Dragomir

The Impact of the Digital Age, with a Focus on the Competitiveness of Human Capital in the Accounting Profession pp. 134-146

Beatrice-Elena Gore, Ana-Rebeca Neagu (Ion), Alexandra Tarau and Florin Radu

What Will be the Impact of Transposing Directive (EU) 2022/2464 of the European Parliament and of the Council in Romania? pp. 147-163

Ramona-Ionela Haraguș and Attila Szora Tamaș

Fraud on Non-financial reporting pp. 164-194

Ruben Pop and Monica Violeta Achim

Monetary and Fiscal Policy Strategies for Enhancing Financial Sustainability and Growth in Startups: Insights From Romania’s Ecosystem pp. 195-210

Răzvan-George Cotescu, Miruna-Mihaela Vasilca, Edi-Cristian Dumitra and Cezara-Georgiana Radu

The Impact of Green Taxation on Sustainable Economic Development in the European Union pp. 240-263

Valentin Marian Antohi, Costinela Fortea, Monica Laura Zlati and Marius Sorin Dinca

Volume 10, issue 17, 2025

Fintech Between Revolution and Evolution: Trends and Academic Contributions in a Bibliometric Analysis pp. 211-239

Marian Ilie Siminică, Gabriela Badareu, Daniel Cîrciumaru, Silviu Cârstina and Mirela Cristea

Volume 10, issue 6, 2021

Interconnections between local finances and regional development: a study case of Romania pp. 9-32

Mihaela Onofrei, Lenuta Cojocariu and Florin Oprea

The current framework of financial education in Romania in the context of the informational economy pp. 33-47

Horia Ioan Tulai, Codruța Maria Făt and Daniela Georgeta

The financial crisis: a history of the economic schools of thought pp. 48-57

Sabina Andreea Cazan

The impact of social responsibility on financial performance: evidence from Romanian companies pp. 58-76

Nour Lakiss

The impact of economic growth on the financial and capital market pp. 77-93

Claudiu-Florentin Lăceanu, Liviu-Valentin Vlăducu, Ovidiu-Gheorghe Petru and Marius-Silviu Culea

The impact of public funding on the development of Romanian agriculture after EU integration pp. 94-101

Andrei – Cristian Matei, Mihaela Onofrei, Ioana Gavriluta, Domnita Gritco and Lenuța Cojocariu

Human capital, below the limits of national accounting standards pp. 102-112

Diana-Nicoleta Nita

FINTECH revolution: are we prepared? pp. 113-126

Adina Teodora Paşa, Nicoleta Onofrei and Elena Mădălina Gherghina

Implications of adopting CLOUD accounting on the quality of information provided by the accounting model pp. 127-135

Mihail Alin Stanciu

The influence of financing on results in the pre-university education system pp. 136-151

Gabriella Szekeres (Vancza) and Alina Căldăraru

Application of asset tokenization, smart contracts and decentralized finance in agriculture pp. 152-163

Mahmoud Tarhini