European Journal of Accounting, Finance & Business

2013 - 2025

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
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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 13, issue 2, 2025

DECOMPOSED ANALYSIS OF CARBON PRODUCTIVITY: THE CASE OF ROMANIA pp. 3-11

Nela Steliac

CORPORATE SOCIAL RESPONSIBILITY REPORTING: A COMMUNITY-BASED ASSESSMENT OF SOCIAL CAPITAL RELEVANCE pp. 12-20

Diana-Nicoleta Nita

STATUTORY AUDIT AND ESG REPORTING IN ROMANIA: REGULATORY CONVERGENCE AND IMPLEMENTATION CHALLENGES IN THE CONTEXT OF CSRD pp. 21-29

Marioara Hritcan and Constantin C. Hritcan

SMALL BUSINESS AND LOW-COST SOLUTIONS: THE IMPERATIVE OF BUSINESS INTELLIGENCE APPLICATIONS IN RETAILING STORES IN SUB-SAHARAN AFRICA pp. 30-41

Omolade Sunday Adeyemi, Timilehin Olasoji Olubiyi, Oluwatoyin Damilola Adeyemi, Alexandru-Mircea Nedelea and Cristina Gabriela Cosmulese

ALIGNING PUBLIC-PRIVATE PARTNERSHIP ACCOUTING EUROPEAN STANDARDS IN MOLDOVA: IMPLICATIONS FOR MANAGERIAL AND FINANCIAL REPORTING pp. 44-52

Corina Panus

MACROECONOMIC IMPLICATIONS OF POPULATION. EVIDENCE FROM EU COUNTRIES: DEVELOPING COUNTRIES VERSUS EX-COMMUNIST COUNTRIES pp. 53-63

Teodor Hada, Iulia Iuga, Dorin Wainberg and Nicoleta Barbuta-Misu

INFLATION TARGETING AND THE MOLDOVAN LEU: EVIDENCE FROM A VAR ON MONETARY CHANNELS pp. 64-70

Viorica Lopotenco and Ana Cirlan

ADVANCED ECONOMETRIC MODELS IN THE DIGITAL AGE: BIBLIOMETRIC ANALYSIS pp. 71-80

Anamaria-Geanina Macovei

CRYPTOCURRENCIES IN THE DIGITAL AGE: A BIBLIOMETRIC ANALYSIS pp. 81-89

Anisoara Niculina Apetri, Ancuta-Anisia Chelba, Petanaj Migena and Camelia-Catalina Mihalciuc

STUDY ON THE ADDED VALUE OF NON-FINANCIAL REPORTING FOR THE FINANCIAL PERFORMANCE OF ORGANISATIONS pp. 90-99

Mihaela Tulvinschi and Mihaela-Ionela Socoliuc

COMPARATIVE EVALUATION OF THE ECONOMIC AND SOCIAL PERFORMANCE OF EU MEMBER STATES USING THE AHP METHOD pp. 100-108

Sorinel Toderas Siretean and Ionut Balan

THE IMPACT OF EMPLOYMENT POLICIES ON THE WELFARE OF UNEMPLOYED PEOPLE IN THE REPUBLIC OF MOLDOVA: A COMPARISON WITH EU STANDARDS pp. 109-117

Oxana Barbaneagra and Ludmila Frumusachi

ENVIRONMENTAL JUSTICE, AARHUS CONVENTION THROUGH THE VISION OF ECHR CASES pp. 118-124

Adela Sorinela Safta and Lavinia Popescu

CRYPTOCURRENCY MARKET FORECASTING BASED ON GARCH-LSTM NEURAL NETWORKS: A CASE STUDY OF BITCOIN AND ETHEREUM pp. 125-137

Habib Zouaoui and Meryem-Nadjat Naas

FINANCIAL SUSTAINABILITY ANALYSIS OF ACCOUNTING AND AUDIT FIRMS: PREMISES FOR THE DEVELOPMENT OF ENTREPRENEURSHIP IN THE FIELD pp. 138-147

Simona-Maria Brinzaru, Rodica Ailoaiei and Geanina Maciuca

THE IMPACT OF GENERATIVE ARTIFICIAL INTELLIGENCE ON INTERNAL AUDITING: A CONCEPTUAL LITERATURE-BASED ANALYSIS pp. 148-153

Maria-Alessia Feleaga, Ludmila Frumusachi and Cristina Gabriela Cosmulese

ETHICAL RISKS OF AI IN INTERNAL AUDIT THROUGH THE LENS OF LITERATURE pp. 155-162

Marius-Sorin Ciubotariu and Cristina-Raluca Cernovschi

Volume 13, issue 1, 2025

ANALYSIS OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE LABOR MARKET IN THE EUROPEAN UNION pp. 3-14

Alina Iuliana Tabirca, Ioan-Marius Dragoi, Cosmin-Alexandru Stefan and Cristina Roxana CALINOIU (ionescu)

RISKS AND STRATEGIES IN FINANCIAL FRAUD: A BIBLIOMETRIC AND LEGISLATIVE APPROACH pp. 15-22

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

BRIEF ANALYSIS ON THE EMPLOYERS' COMPLIANCE WITH THE LEGAL PROVISIONS ON THE PREPARATION AND COMPLETION OF THE GENERAL REGISTER OF EMPLOYEES pp. 23-29

Maria- Cristina BALANEASA (ichim) and Oana Nesteriuc

THE IMPACT OF FINANCIAL AND NON-FINANCIAL MOTIVATION ON JOB PERFORMANCE pp. 30-50

Nicoleta Valentina Florea, Gabriel Croitoru, Daria Florea and Mihai Bogdan Croitoru

INTERNAL AUDIT AND ESG: STRATEGIC CONVERGENCE FOR SUSTAINABILITY IN LISTED COMPANIES IN ROMANIA pp. 51-60

Marioara Hritcan, Otilia-Maria Bordeianu and Constantin C. Hritcan

THE GREATEST ENTREPRENEURS OF EVER: EXPLORING ECOPRENEURSHIP OF BALANCING ENVIRONMENTAL RESPONSIBILITY AND ETHICAL MANAGEMENT pp. 61-68

M. Moses Antony Rajendran, A. Naufal Fahad, Karthik Mohan, V. Jothi Francina, Alexandru-Mircea Nedelea and Cristina Gabriela Cosmulese

HOSPITAL PERFORMANCE EVALUATION IN ROMANIA THROUGH THE "DIAGNOSIS RELATED GROUPS" SYSTEM pp. 69-77

Sorinel Toderas Siretean, Veronica Grosu and Mihaela-Ionela Socoliuc

INTERINDIVIDUAL DIFFERENCES IN STRESS PERCEPTION AND MANAGEMENT WITHIN THE POLICE ENVIRONMENT pp. 78-84

Constanta Popescu and Loredana-Mihaela Rinjea

BANKRUPTCY RISK ASSESSMENT USING AN IMPROVED ALTMAN MODEL: A CASE STUDY ON TOYOTA CAR DEALERS IN ROMANIA pp. 85-96

Anamaria-Geanina Macovei and Aurel Burciu

SUSTAINABLE TOURISM AND MODERN TOURISM IN BUKOVINA: CHALLENGES AND OPPORTUNITIES pp. 97-108

Gabriela-Liliana Cioban

FOCUSING ON THE NEEDS OF PROSPECTIVE STUDENTS AS A FACTOR IN INCREASING THE ATTRACTIVENESS OF THE UNIVERSITY pp. 109-117

Eudochia Jomir

HUMAN, INTELLECTUAL AND SOCIAL / RELATIONAL CAPITAL INTEGRATED REPORTING pp. 118-126

Diana-Nicoleta Nita

THE CONTRIBUTION OF INTANGIBLE ASSETS TO THE FINANCIAL PERFORMANCE OF ECONOMIC ENTITIES pp. 127-135

Mihaela Tulvinschi

EMPLOYEE PERFORMANCE MANAGEMENT – A KEY FACTOR IN INCREASING THE COMPETITIVENESS OF COMPANIES IN THE OIL MARKET pp. 136-145

Ion Mura and Alina Suslenco

CHALLENGES FOR BANKS IN 2025: BALANCING INNOVATION AND STABILITY pp. 146-153

Ana-Maria Bores

BANKING SECTOR DOMINANCE AND CROSS-SECTORAL DEPENDENCIES IN THE IRAQI STOCK EXCHANGE: A MACHINE LEARNING AND NETWORK ANALYSIS APPROACH pp. 154-164

Mohammed Faez Hasan, Noor Sabah Hameed Ai-Dahaan and Hussein Hadi Abdulameer

TACIT KNOWLEDGE AND MULTIPLE INTELLIGENCES: INTERFERENCE IN THE INTERNET AGE pp. 165-173

Mihaiela Eugenia David

THE PERCEPTION OF THE REPUBLIC OF MOLDOVA'S IMAGE AS AN INTERNATIONAL TOURIST DESTINATION pp. 174-181

Tatiana Luca

EMPIRICAL STUDY ON EQUITY INVESTMENT IN BET AND EXCHANGE-TRADED FUND pp. 182-189

Camelia-Catalina Mihalciuc, Maria Grosu, Ana A. Iuliana Majoran and Anisoara-Niculina Apetri