European Journal of Accounting, Finance & Business

2013 - 2024

Current editor(s): Stefan cel Mare University of Suceava, West University of Timisoara

From "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration
Contact information at EDIRC.
Bibliographic data for series maintained by Liviu Scutariu ( this e-mail address is bad, please contact ).

Access Statistics for this journal.
Is something missing from the series or not right? See the RePEc data check for the archive and series.

Volume 17, issue 27, 2021

IMPACT OF CONSUMER SALES PROMOTION ON CONSUMER PATRONAGE OF PHARMACEUTICAL PRODUCTS IN NIGERIA pp. 1-12

Mufutau Awoniyi, Thaddeus Olufayo, Olubusola Oyekunle and Shola Osanyintolu

THE PUBLIC PROCUREMENT ROLE IN THE ACHIEVEMENT OF THE POLISH NATIONAL RECOVERY PLAN AIMS pp. 13-22

Michał Kania

CONSIDERATIONS ABOUT THE RISK ASSESSMENT AND THE INTERNAL CONTROL SYSTEM RELATED TO INVENTORIES pp. 23-33

Artur Vãžrtosu

APPLICATION OF THE CONTINUITY PRINCIPLE IN THE SITUATION OF REORGANIZATION OF ACTIVITY FOR COMPANIES IN INSOLVENCY pp. 34-40

Ancuța-Anisia Chelba and Veronica Grosu

RISK ASSESSMENT AND RELEVANT PROCEDURES IN ORDER TO MITIGATE THE RISKS FOR THE REVENUE RECOGNIZED IN LINE WITH IFRS 15 pp. 41-47

Nicolai Jieri

CONCEPTUAL EVOLUTION OF CORPORATE SOCIAL RESPONSIBILITY (CSR) APPROACHES pp. 48-57

Ana-Carolina COJOCARU (bä‚rbieru), Svetlana Mihaila and Mihaela Ionela Socoliuc

MEDIATION ROLE OF ENVIRONMENTAL DISCLOSURE IN THE RELATIONSHIP OF FIRM PERFORMANCE AND VALUE pp. 58-69

Zirman Zirman, Vera Oktari and Mayla Khoiriyah

INTEGRATED REPORTING AND THE NEED OF IMPROVING THE COMMUNICATION PROCESS WITH THE STAKEHOLDERS pp. 70-76

Marius-Sorin Ciubotariu and Ana-Maria Sandulachi

BASIC STANDARDS OF QUALITY OF ECONOMIC ACTIVITY OF ENTREPRENEURS IN THE EUROPEAN UNION IN THE PROVISIONS OF THE SERVICES DIRECTIVE pp. 77-86

Katarzyna Pokryszka

KEY THEORETICAL ASPECTS OF APPLYING IFRS 15 pp. 87-94

Cristina Gabriela Cosmulese

EXHAUSTIVE IMPACT OF IFRS 17 IN THE CONTEXT OF THE ACCOUNTING OF INSURANCE CONTRACTS pp. 95-103

Cristina Paè˜inschi, Elena Hlaciuc and Svetlana Mihaila

METHOD OF PREPARING THE BALANCE SHEET FOR THE REORGANIZATION OF THE ENTITY BY SEPARATION pp. 104-109

Rodica CUÅžMÄ‚UNSÄ‚ and Natalia Curagä‚u

FRONTIERS OF LAW.THE POWER OF INFORMATION pp. 110-124

Rafal Blicharz and Dan Li

SUSTAINABLE PERFORMANCE OF COMPANIES LISTED ON THE BSE FROM THE FARMA INDUSTRY pp. 125-137

Camelia-Cătălina M1halciuc and Maria Grosu

INNOVATIONS' ROLE AND IMPACT IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT pp. 138-146

Iuliu Turcan and Rina Turcan

STUDY ON THE FACTORS INFLUENCING FUEL PRICES pp. 147-155

Mihaela Tulvinschi

THE EVOLUTION OF THE ROMANIAN BANKING SECTOR IN THE CONTEXT OF COVID-19 pp. 156-165

Gheorghe Moroè˜an and Cristinel Ichim

Volume 16, issue 26, 2021

FINANCIAL STRATEGIES AND FIRMS’ FINANCIAL PERFORMANCE: EVIDENCE FROM SELECTED CONSUMER GOODS FIRMS IN NIGERIA pp. 10-20

Ifeoma Patricia Osamor, Matthew Adeolu Abata and Adebola Muyideen Adebanjo

GENERATION Y AND Z PERCEPTION OF DIGITALIZATION IN THE ACCOUNTING FIELD pp. 21-26

Anamaria-Geanina Macovei, Alexandru Cojocari and Iulian Dascä‚lu

PROBLEMATIC ASPECTS REGARDING CREATION OF SYSTEM FOR SUPERVISION OF ACTIVITY AND QUALITY OF AUDIT WORKS pp. 27-32

Diana Rencheci

STUDY ON THE APPLICATION OF CREATIVE ACCOUNTING TECHNIQUES pp. 33-45

Elena Hlaciuc

PAST AND PERSPECTIVE IN THE DEVELOPMENT OF ACCOUNTING IN THE ROMANIAN SPACE pp. 46-53

Vlad Bulä‚u

VALORIZATION OF WINERY WASTE. CASE OF THE REPUBLIC OF MOLDOVA pp. 54-62

Cristina Diaconu and Larisa Bugaian

THE ERA OF DIGITALIZATION AND FUTURE CHANGES IN THE ACCOUNTING PROFESSION pp. 63-72

Gabriel Raita and Teodora Odett Breaz

CRYPTOCURRENCY AS AN INVESTMENT OR DISRUPTIVE TECHNOLOGY: THEORETICAL INSIGHS pp. 73-80

Cristina Gabriela Cosmulese

EFFECTS OF FINANCIAL CRISIS ON THE ACTIVITY OF ECONOMIC ENTITIES AND ON RELATIONS WITH STAKEHOLDERS pp. 81-89

Ancuța-Anisia Chelba and Veronica Grosu

IMPACT OF THE ACTIVITIES OF GOVERNED-SPONSORED ENTERPRISES ON THE FINANCIAL POLICY OF THE STATE: CASE OF UKRAINE pp. 90-99

Iryna Tkachuk, Artur Zhavoronok and Mariana Kobelia

E-COMMERCE IN THE CONTEXT OF GLOBALIZATION AND DIGITALIZATION: OPPORTUNITIES, CHALLENGES AND PERSPECTIVES pp. 100-109

Svetlana Mihaila, Galina Bä‚dicu, Violeta Codrean and Iulian Dascä‚lu

THE CONTRIBUTION OF THE INFORMATION PROVIDED BY THE MANAGEMENT ACCOUNTING IN THE DECISION-MAKING PROCESS pp. 117-131

Camelia-Cătălina M1halciuc and Maria Grosu

Volume 15, issue 25, 2021

BIOLOGICAL ASSETS ACCOUNTING IN THE AGRICULTURAL SECTOR pp. 1-7

Monica Laura Zlati and Cristian Mirica

THEORETICAL PERSPECTIVES OF CORPORATE GOVERNANCE pp. 8-15

Cristina Gabriela Cosmulese

DEVELOPMENT OF MICRO, SMALL AND MEDIUM-SIZED ENTERPRISES IN POLAND WITH THE SUPPORT FROM EU FUNDS pp. 16-23

Agnieszka Piwowarczyk

PRIVATE CLOSED-END INVESTMENT FUNDS OF NON-PUBLIC ASSETS AS A FORM OF COLLECTIVE INVESTMENT ON THE CAPITAL MARKET IN POLAND pp. 24-29

Anna Lichosik

A BIBLIOMETRIC ANALYSIS OF VOLUNTARY DISCLOSURE RESEARCH pp. 40-47

Simona-Maria TANASÄ‚ (brãžnzaru)* and Veronica Grosu

THE IMPACT OF THE NATIONAL ECONOMY`S MONETARY SECTOR ON THE MONETIZATION LEVEL pp. 48-55

Viktoria Kovalenko and Sergii Sheludko

E-COMMERCE: A BIBLIOGRAPHIC ANALYSIS pp. 56-62

Artur Zhavoronok and Anna Alfimova

PROSPECTS FOR IMPLEMENTING OF PARTNERSHIP RELATIONS REGULATION IN UKRAINE pp. 63-69

Lyudmyla Seroklyn

ECONOMETRIC ANALYSIS OF THE EVOLUTION OF EXCISEMENTS ON FUELS DURING THE HEALTH CRISIS IN ROMANIA pp. 77-86

Anamaria-Geanina Macovei

Volume 14, issue 24, 2020

ANALYSIS OF THE INFLUENCE OF THE AVERAGE MONTHLY CONTRIBUTION PER PARTICIPANT OF THE PRIVATELY MANAGED MANDATORY PENSION FUND BRD pp. 1-8

Constantin Durac

ANALYSIS OF THE IDEA OF SUSTAINABILITY IN RELATION TO THE ECONOMIC, SOCIAL AND EDUCATIONAL DIMENSIONS OF BUSINESS ORGANIZATIONS. FROM THE SUSTAINABILITY OF THE PRESENT TO THE SUSTAINABILITY OF THE FUTURE pp. 9-17

Marius-Costel Eè˜i

THE EVOLUTION OF AGRICULTURE AND ITS POSITION IN THE ROMANIAN ECONOMY pp. 18-25

Camelia-Cătălina M1halciuc

DIFFICULTIES OF THE IMPOSITION MECHANISM OF WEALTH TAX pp. 26-35

Roman Vieru and Liliana Lazari

THE MECHANISMS FOR ESTIMATIMG THE INTRA-COMMUNITY TAX FRAUD pp. 36-45

Cristina Gabriela Cosmulese

EUROPEAN CIRCULAR ECONOMY – A REAL MODEL FOR THE SUSTAINABLE DEVELOPMENT OF THE ECONOMY OF THE REPUBLIC OF MOLDOVA pp. 46-53

Victoria Ganea and Iulita Birca

EFFECTS OF THE IMPLEMENTATION OF IFRS 16 ON FINANCIAL STATEMENTS pp. 54-60

Veronica Grosu

ANALYSIS ON THE CAUSALITY RELATIONSHIP BETWEEN INVESTMENTS AND THE CAPITAL’S MARGINAL COST pp. 61-66

Irina Cibotariu

MEDIATION ON MATTERS ARISING FROM LABOUR RELATIONS. THE CHINESE AND EUROPEAN PERSPECTIVE pp. 75-87

Rafał Blicharz and Dong Yan

ANALYSIS OF THE RESULT OF THE FINANCIAL YEAR AND OF THE EARNINGS PER SHARE pp. 96-109

Anatol Melega and Vasilica - Monica ANCUÈšA (arsene)

ECONOMETRIC ANALYSIS OF THE EVOLUTION OF VAT IN ROMANIA AND OF THE DIRECTIONS TO FOLLOW FOR A SUSTAINABLE ECONOMY pp. 110-117

Anamaria-Geanina Macovei and Mihaela Tulvinschi

THEORIES AND PHILOSOPHIES OF CORPORATE GOVERNANCE pp. 128-131

Cristina Gabriela Cosmulese

THE ROLE OF CIRCULAR ECONOMY ON GLOBAL COMPETITIVENESS pp. 132-138

DumitriÈ›a Nucä‚

THE ROLE OF AGRICULTURE IN THE ROMANIAN ECONOMY pp. 139-145

Camelia-Cătălina M1halciuc

SOCIAL PROTECTION IN ROMANIA. PROTECTING CITIZENS OR ELECTORAL ALMS? pp. 146-154

Gheorghe Moroè˜an

MECHANISM OF THE FINANCIAL AND ECONOMIC SECURITY OF THE CORE PORT ACTIVITY ENTERPRISES pp. 155-159

Оlga КОRETSKA

ASPECTS REGARDING BASE EROSION AND PROFIT SHIFTING IN ROMANIA pp. 160-166

Marius-Sorin Ciubotariu and Corina Petrescu