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 13, issue 26, 2020

ECONOMIC SUBSTANTIATION OF TECHNOLOGY OF RESEARCH OF FUEL SYSTEMS OF SHIP DIESELS pp. 176-183

Konstantin Shaposhnykov and Mykola Slobodianiuk

Volume 13, issue 23, 2020

THE IMPACT OF FINANCIAL POLICY TOOLS IN REDUCING THE DEFICIT OF THE GENERAL BUDGET pp. 1-9

Latfe Alhusseinawi

NATIONAL AUTHORITIES WITH DUTIES IN DETECTING AND COMBATING TAX EVASION pp. 10-19

Elena Hlaciuc and Florina CREÈšU

OBJECTION PROCEEDINGS UNDER THE POLISH ACT OF ENTREPRENEURS LAW pp. 20-25

Anna HOŠDA-WYDRZYŃSKA

ESTIMATION OF THE FINANCIAL-FISCAL CONTROL EFFECTIVENESS DEGREE IN MOLDOVA pp. 26-33

Olga Covali and Cristina Gabriela Cosmulese

THE ROLE OF QUALITY IN ACHIEVING PERFORMANCE AT THE SCHOOL LEVEL pp. 34-41

Daniela Vitan

ACCOUNTING PRACTICES REGARDING THE MEANS OF OPERATION WITH CASH FLOWS pp. 42-51

Ancuța-Anisia Chelba and Laurențiu Anisie

MEDIATION IN CHINA. GENERAL CHARACTERISTICS pp. 52-67

Rafal Blicharz

A BRIEF ANALYSIS OF THE METHODS TO DETERMINE THE EFFICIENCY OF FINANCIAL FISCAL CONTROL pp. 68-79

Student Olga Covali, Cristina Gabriela Cosmulese and Veronica Grosu

EFFECTS OF IFRS ADOPTION ON EARNING VARIABILITY OF SELECTED DEPOSIT MONEY BANKS IN NIGERIA: A CO-INTEGRATION ANALYSIS APPROACH pp. 80-87

Ifeoma Patricia Osamor, Matthew Adeolu Abata and Chinyere Clareth Elluh

CONSIDERATIONS REGARDING THE JAPANESE ACCOUNTING SYSTEM pp. 88-95

Anatol Melega

ANNUAL FINANCIAL STATEMENTS IN THE CONTEXT OF ACCOUNTING CONVERGENCE pp. 96-104

Elena Hlaciuc and Florina CREÈšU

ECONOMETRIC ANALYSIS OF THE INFLUENCE OF CORPORATE TAX AND VAT RATE ON TAX REVENUES OF COMPANIES IN EU MEMBER STATES pp. 105-115

Mihaela Tulvinschi and Anamaria-Geanina Macovei

BASE EROSION AND PROFIT SHIFTING – AN OVERVIEW pp. 133-139

Marius-Sorin Ciubotariu and Corina Petrescu

AN APPROACH FOR ASSESSING THE BUSINESS ENTITY’S FINANCIAL POTENTIAL pp. 167-175

Olha Chuniak

Volume 12, issue 22, 2020

THE REGIME OF CONTRIBUTIONS AND MATERIAL AND FINANCIAL OBLIGATIONS OF THE JEWS DURING THE ANTONESCU REGIME (1940-1944) pp. 1-4

Emanuel Bä‚lan

THE ROLE OF FINANCIAL-FISCAL CONTROL IN FIGHTING THE TAX EVASION PHENOMENON pp. 91-99

Olga Covali and Veronica Grosu

Volume 12, issue 2, 2024

EDITORIAL EJAFB - CORPORATE GOVERNANCE IN THE AGE OF TECHNOLOGY AND THE IMPACT ON THE MARKET VALUE OF COMPANIES pp. 1

Veronica Grosu

THE LEGISLATIVE FRAMEWORK FOR CIRCULAR ECONOMY IN THE WINE INDUSTRY OF THE REPUBLIC OF MOLDOVA pp. 3-10

Cristina Diaconu and Larisa Bugaian

THE EVOLUTION OF DIRECT BACKWARD AND FORWARD LINKAGES IN THE ROMANIAN ECONOMY pp. 11-19

Nela Steliac

MARKETING MANAGEMENT: EVOLUTION TOWARDS A SUSTAINABLE FUTURE pp. 20-28

Mihai Stanciu

ENTERPRISE RESOURCE PLANNING A REAL SUPPORT FOR TOP MANAGEMENT pp. 29-35

Roxana Dana Igna

THE IMPACT OF ADOPTING INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS ON THE QUALITY OF FINANCIAL REPORTING IN ROMANIA pp. 36-43

Elena Hlaciuc, Elena Alina OLARU (colbea) and Cristina Gabriela Cosmulese

GENDER AND POLICY: THE CASE OF ROMANIAN WOMEN IN ACCOUNTING ACADEMIA pp. 44-52

Georgiana Puscas

QUALITY MANAGEMENT IN PUBLIC HEALTH: ORGANIZATION, FUNCTIONING, RULES AND SOME RESULTS pp. 53-60

Oana Miron

IMPLEMENTATION OF RESULT CONTROL AND ACTION CONTROL TO IMPROVE COMPANY PERFORMANCE pp. 61-66

Selvy De BALQIS, T. Khairunnisa, Iskandar Muda and Alexandru-Mircea Nedelea

CREATIVE ACCOUNTING: BETWEEN RISK AND OPPORTUNITY. AN INTERNATIONAL VIEW pp. 67-72

Marius-Sorin Ciubotariu and Cristina-Raluca Cernovschi

BIBLIOMETRIC ANALYSIS OF THE RELATIONSHIP BETWEEN MANAGEMENT SYSTEM AND FINANCIAL SUSTAINABILITY OF COMPANIES pp. 73-82

Simona-Maria Brinzaru, Codrin-Florentin Nisioiu, Camelia-Catalina Mihalciuc and Cipriana Mihai

PRICE STABILITY IN PERIODS OF NEGATIVE INTEREST RATES pp. 83-89

Petr Budinskã and Cristina Gabriela Cosmulese

EMOTIONAL INTELLIGENCE: THE ENGINE OF TRUST AND INNOVATION IN THE MOST TRUSTED COMPANIE pp. 90-101

Mihaiela Eugenia David

CIRCULAR ECONOMY MEASUREMENT TOOLS, CHALLENGES, AND GLOBAL STANDARDIZATION pp. 102-110

Roman Bahnaru and Elena Hlaciuc

EVALUATION OF THE IMPACT OF WAGE EXPENDITURES ON COMPETITIVENESS AND SUSTAINABILITY IN THE ROMANIAN ENERGY INDUSTRY pp. 111-119

Dumitru Filipeanu, Claudia-Elena Grigoras-Ichim and Lucia Morosan-Danila

THE POTENTIAL FOR INTENSIFYING AUSTRIA'S OPPOSITION TO SCHENGEN ENLARGEMENT pp. 120-128

Florentina-Loredana Dragomir-Constantin

CONTINUOUS PROFESSIONAL TRAINING OF STAFF FROM HIGHER ECONOMIC EDUCATION - DETERMINING FACTOR OF EDUCATIONAL SUCCESS pp. 129-135

Svetlana Mihaila, Galina Badicu and Veronica Grosu

ASSESSING THE IMPACT OF CORPORATE GOVERNANCE ON THE PERFORMANCE OF FINANCIAL INSTITUTIONS pp. 136-145

Irina-Stefana Cibotariu

IMPLICATIONS OF FINANCIAL-BANKING ENTITIES IN FINANCING CLIMATE ACTION AND ENVIRONMENTAL SUSTAINABILITY pp. 146-152

Anisoara Niculina Apetri, Camelia Catalina Mihalciuc and Maria Grosu

PREDICTING THE INFLUENCE OF DISRUPTIVE TECHNOLOGIES ON FINANCIAL PERFORMANCE - A BIBLIOMETRIC ANALYSIS pp. 153-161

Irina Hanganu, Marian Socoliuc and Mihaela Ionela Socoliuc

Volume 12, issue 1, 2024

EDITORIAL EJAFB - RELEVANT ASPECTS OF THE DIGITAL REVOLUTION IN UNIVERSITY CLASSROOMS pp. 1

Veronica Grosu

CONNECTING THE AUDIT ACTIVITY IN THE REPUBLIC MOLDOVA TO THE NEW QUALITY REQUIREMENTS pp. 3-9

Anatolie Iachimovschi and Svetlana Mihaila

ASSESSING THE RESILIENCE OF TRANSPORT INDUSTRY FIRMS IN TIMES OF CRISIS pp. 10-15

Veronica Grosu, Corina Petrescu, Anatol Melega and Florin Brinzei

THE RELEVANCE OF PERFORMANCE INDICATORS IN THE DECISION-MAKING PROCESS pp. 16-22

Vilena Tiscenco, Galina Badicu and Svetlana Mihaila

CONVERGENCE MATRIX OF IFRS METHODOLOGY AND SEEA FOR THE RECOGNITION OF MINERAL RESOURCES IN THE CONTEXT OF TRANSITIONING TO A SUSTAINABLE ACCOUNTING AND REPORTING MODEL: LIMITATIONS AND OPPORTUNITIES OF MOLDOVA'S PRACTICE pp. 23-31

Irina Golochalova

THE IMPORTANCE OF THE FINANCIAL AUDIT IN THE IDENTIFICATION OF FRAUD AND ERRORS RECORDED BY COMPANIES pp. 32-47

Claudia-Elena Grigoras-Ichim, Otilia-Maria Bordeianu and Lucia Morosan-Danila

THE UTILITY OF ACCOUNTING POLICIES FOR FINANCIAL REPORTING pp. 48-54

Vilena Tiscenco and Galina Badicu

ANALYSIS OF TAX EVASION IN THE NORTH EAST REGION OF ROMANIA pp. 55-61

Lucia Morosan-Danila and Claudia-Elena Grigoras-Ichim

USE OF CORPORATE INCOME TAX IN ACHIEVING ECONOMIC GROWTH OBJECTIVES. THE CASE OF THE REPUBLIC OF MOLDOVA pp. 62-68

Dorel Noroc

ENVIRONMENTAL MANAGEMENT: BETWEEN SUSTAINABLE DEVELOPMENT AND COSTS pp. 69-75

Valentina Panus

THE BASICS OF ESG INTEGRATION IN THE BANKING SECTOR: EFFECTS ON ASSET MANAGEMENT AND THE GROWTH OF THE GREEN BOND MARKET pp. 76-82

Angelica BUBOI (danaila) and Cristina Gabriela Cosmulese

ACONTRIBUTIONS OF SOCIAL ENTREPRENEURSHIP TO SUSTAINABLE ECONOMIC DEVELOPMENT: A BIBLIOMETRIC ANALYSIS pp. 83-90

Simona-Maria Brinzaru and Cipriana Mihai

NEW MANAGERIAL PARADIGM AIMED AT NATIONAL INFRASTRUCTURE DEVELOPMENT ACTIVITIES IN THE PUBLIC HEALTH SECTOR pp. 91-99

Oana Miron

OPTIMIZATION OF RESOURCES THROUGH MODERN DECISION-MAKING TECHNOLOGIES AS A FUNCTION OF CAPITAL INVESTED pp. 100-108

Anamaria-Geanina Macovei

CRYPTOCURRENCIES – THE KEY TO THE FUTURE OF DIGITAL ECONOMY pp. 109-115

Camelia Baesu

THE ACCOUNTING AND AUDIT PROFESSION IN THE AGE OF EMERGING TECHNOLOGIES. DESCRIPTIVE ANALYSIS pp. 116-126

Camelia Catalina Mihalciuc

MODERN MODELS FOR EVALUATING COMPANY PERFORMANCE THROUGH LOGISTICS CHAINS pp. 127-134

Elena Hlaciuc

THE IMPACT OF INFLATION ON THE AUSTRIAN ECONOMY SECTOR pp. 135-141

Muhammad Ridho, Bagas T Harianja, Iskandar Muda, Alexandru-Mircea Nedelea and Cristina Gabriela Cosmulese

STUDY ON TAX COMPLIANCE AND DETECTION OF POSSIBLE TAX EVASION BEHAVIOR pp. 142-148

Mihaela Tulvinschi

ACCOUNTING AND SUSTAINABILTY INFORMATION QUALITY AND STAKEHOLDERS' EXPECTATIONS - A QUALITATIVE RESEARCH pp. 149-158

Liliana Lazari, Marian Socoliuc and Irina Iavorschi

THE IMPACT OF IFRS 9 ON THE GREEK SYSTEMIC BANKS pp. 167-174

Gerasimos Rompotis and Dimitris Balios