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
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Volume 10, issue 3, 2022

WHAT ARE ESG INDICATORS AND SRI INVESTMENTS pp. 1-3

Veronica Grosu

DISCONTINUITY OF DIGITAL PLATFORMS pp. 3-7

Cristina Gabriela Cosmulese

COMPANY PERSONNEL - FROM THE SALARY TO ACCOUNTING pp. 8-16

Lucia Morosan-Danila and Emanuela–Marinela Fercal

THE DEVELOPMENT OF REGIONAL ECO-ECONOMIC RELATIONS UNDER THE CONDITIONS OF SUSTAINABLE DEVELOPMENT pp. 17-24

Natalia Antoci and Alexei Chirtoca

COMPARISON OF THE COST OF ROAD TRANSPORT OF GOODS IN ROMANIA AND GERMANY pp. 25-34

Claudia-Elena Grigoras-Ichim and Alexandra-Valentina Petrescu

PANDEMIC IN ROMANIA – FINANCIAL AND TAXATION MEASURES TAKEN DURING THE COVID-19 CRISIS AND THEIR EFFECTS ON THE ROMANIAN PUBLIC ECONOMY pp. 41-52

Cristina Elena Cazacu, Teodora Valentina Licä‚ and Cristina Gabriela Cosmulese

THE IMPORTANCE OF THE BUDGETING ACTIVITY IN THE DECISIONMAKING PROCESS pp. 53-65

Camelia-Cătălina Mihalciuc, Emanuela HUÈšANU (trif), Svetlana Mihailä‚ and Maria Grosu

AUDITORS’ INDEPENDENCE, AUDIT TENURESHIP, FIRM CHARACTERISTICS AND AUDIT QUALITY: EVIDENCE FROM NIGERIA pp. 66-73

Ruth Odin and David Jerry Oziegbe

THE INTERDEPENDENCE BETWEEN CONTROLLING AND MANAGEMENT - A PREREQUISITE FOR ACHIEVING OPERATIONAL OBJECTIVES pp. 74-79

Florin Boghean

ANALYSIS OF THE GLOBAL RESULT OF ENTITIES LISTED ON THE BUCHAREST STOCK EXCHANGE pp. 80-90

Maria Grosu, Camelia-Cătălina M1halciuc and Oxana MUNTEANU (barfoi)

CORRELATION BETWEEN NONCASH PAYMENTS AND ECONOMIC GROWTH: CASE OF REPUBLIC OF MOLDOVA pp. 91-95

Ana Cãžrlan and Mariana Bunu

TOYOTA MOTOR CO GLOBAL POSITION: VISION, PRUDENCE AND CONTINUOUS INNOVATION pp. 96-102

Nicolae-Florin Prunä‚u

THE EVOLUTION AND STRUCTURE OF SOCIAL CULTURAL EXPENDITURE FROM THE STATE BUDGET OF ROMANIA pp. 103-112

Cristinel Ichim

INTERNATIONAL PRACTICES FOR PROMOTING CASHLESS PAYMENTS AND THEIR EFFECT ON ECONOMIC GROWTH pp. 113-118

Ana Cãžrlan

STIMULATING CREATIVE ACCOUNTING PRACTICES THROUGH THE USE OF ACCOUNTING POLICIES RELATED TO BALANCE SHEET LIABILITIES pp. 118-126

Elena Hlaciuc

AGREEMENTS AND DISAGREEMENTS REGARDING THE DEFINITION AND DETERMIANTION OF GOODWILL pp. 126-132

Ana-Maria Bores

Volume 10, issue 2, 2022

EVOLUTION OF ACCOUNTING PROFESSION IN THE BRICS COUNTRIES pp. 1-9

Anatol Melega

MACROECONOMIC INSTABILITY, AGGREGATE FINANCIAL LIQUIDITY AND STOCK MARKET LIQUIDITY pp. 10-17

Monday Uhunmwangho and Eseoghene Joseph Idolor

DESIGN OF AN ECONOMETRIC MODEL FOR EVALUATION O GOODWILL FOR COMPANIES LISTED ON REGULATED MARKETS pp. 18-28

Veronica Grosu and Tabita Cirdei

SOME THEORETICAL-PRACTICAL CONSIDERATIONS REGARDING THE CALCULATION METHOD BASED ON THE CONCEPT OF COST ON ACTIVITIES pp. 29-37

Svetlana Mihaila, Violeta Codrean and Mihaela Ionela Socoliuc

OPPORTUNITIES AND CHALLENGES IN THE ACCOUNTING PROFESSION BASED ON THE DIGITALIZATION PROCESS pp. 38-45

Melinda Timea Fulop and Nicolae Magdas

IDENTIFYING THE METHODS OF ADAPTING THE BEHAVIOR OF CASH FLOWS TO THE VARIATIONS OF THE RELEVANT FINANCIAL-ECONOMIC INDICATORS IN MULTIPLE CRISIS CONDITIONS pp. 46-58

Veronica Grosu and Madalina Tanasoaia

ANALYSIS OF THE IMPACT OF SOCIAL PERFORMANCE ON FINANCIAL PERFORMANCE pp. 59-65

Raluca Andreev, Mihaela Tulvinschi and Anamaria-Geanina Macovei

INTERCONDITIONALITY BETWEEN THE DYNAMICS OF MERGERS AND ACQUISITIONS AND MACROECONOMIC FACTORS pp. 66-71

Ecaterina Ulian

LEGAL FRAMEWORK EVOLUTION ON THE ENTITY EVALUATION IN THE REPUBLIC OF MOLDOVA pp. 72-82

Iulita Birca

THE IMPORTANCE OF IMPLEMENTING AND APPLYING CSR PRACTICES IN ENTERPRISES IN THE REPUBLIC OF MOLDOVA pp. 83-89

Ana-Carolina Cojocaru

HUMAN CAPITAL AND SUSTAINABLE DEVELOPMENT pp. 90-95

Lilia Sava and Valentina Tirsu

RELEVANCE AND ROLE OF COMMUNICATION BETWEEN AUDITORS AN THE AUDITED ENTITY IN THE AUDIT MISSION pp. 96-101

Sergiu Soimu, Anatol Graur and Galina Badicu

PROBLEMATIC ISSUES RELATED TO THE EVALUATION AND ACCOUNTING OF DIRECT MATERIAL COSTS pp. 102-105

Rodica Cusmaunsa and Natalia Curagau

EMPIRICAL RESEARCH FROM EXISTING SPECIALTY LITERATURE IN DATABASES IN THE FIELD OF THE ACCOUNTING PROFESSION AT INTERNATIONAL LEVEL pp. 106-111

Maria GHERMAN Bursuc and Marian Socoliuc

SPECIFIC APPROACHES TO THE ACCOUNTING OF THE COSTS OF LOAN CONTRACTS IN ACCORDANCE WITH NATIONAL AND INTERNATIONAL REGULATIONS pp. 112-121

Nicolai Russu

THE EFFECTS OF THE COVID 19 PANDEMIC ON THE EXECUTION OF LOCAL BUDGETS pp. 122-131

Camelia-Catalina Mihalciuc and Andrei Leonte

APPROACHES TO EU ANTI-FRAUD INSTRUMENTS pp. 132-136

Irina-Stefana Cibotariu

STUDY OF THE EVALUATION OF THE ACTIVITY OF ENTITIES CARRYING OUT REHABILITATION, DEVELOPMENT AND MAINTENANCE OF PUBLIC ROADS IN THE REPUBLIC OF MOLDOVA pp. 137-146

Galina Badicu

Volume 10, issue 1, 2022

IMPORT EXPORT OPERATIONS: ACCOUNTING AND TAX ASPECTS pp. 1-10

Svetlana Mihaila, Galina Badicu and Iulian Dascalu

BIBLIOMETRIC ANALYSIS OF SCIENTIFIC PRODUCTION REGARDING THE HARMONIZATION OF ACCOUNTING IN BRICS EMERGING ECONOMIES pp. 11-20

Anatol Melega

THE INFLUENCE OF THE DIGITAL ECONOMY DEVELOPMENT ON THE GLOBAL MUSIC INDUSTRY PRODUCTION REGARDING THE HARMONIZATION OF ACCOUNTING IN BRICS EMERGING ECONOMIES pp. 21-29

Iurie Badicu

THE IMPACT OF VAT IN ROMANIA AND THE COMMUNITY AREA pp. 30-36

Lucia Morosan-Danila

ANALYSIS ON THE CAUSALITY RELATIONSHIP BETWEEN INVESTMENTS AND THE CAPITAL’S MARGINAL COST pp. 37-40

Irina-Stefana Cibotariu

CUSTOMS REGULATORY FRAMEWORK ANALYSIS IN THE EARLY PHASES OF THE COVID-19 PANDEMIC IN TERMS OF INTERNATIONAL TRADE COOPERATION pp. 41-46

Popescu Evghenii and Frumusachi Ludmila

THE IMPORTANCE OF RECRUITMENT IN THE DEVELOPMENT OF HUMAN RESOURCES STRATEGY AND PLANNING pp. 47-51

Svetlana Mihaila and Ion Mura

SHORT ANALYSIS REGARDING THE STRUCTURAL AND COHESION FUNDS OF THE EUROPEAN UNION IN ROMANIA pp. 52-56

Claudia-Elena Grigoras-Ichim

ASSESSMENT OF THE ECONOMIC ACTIVITY OF THE ENTITY THROUGH THE PRISM OF GOODWILL AND BADWILL TOOLS pp. 57-66

Iulita Birca

ACCOUNTING TRUTH OR THE EXTENT TO WHICH FINANCIAL INDICATORS PROVIDE AN ACCURATE REPRESENTATION. A QUANTITATIVE ANALYSIS pp. 67-79

Vlad Bulau

IMPROVING THE PERFORMANCE OF SMALL AND MEDIUM-SIZED ENTERPRISES BY IMPLEMENTING MANAGEMENT ACCOUNTING PRACTICES pp. 80-87

Camelia-Catalina Mihalciuc

SIMILARITIES AND DIFFERENCES BETWEEN THE FISCAL PRESSURE IN ROMANIA AND THAT IN FRANCE pp. 88-95

Mihaela Tulvinschi

ANALYSIS OF THE ECONOMIC PERFORMANCE AND SUSTAINABILITY OF BUSINESSES OPERATING IN ELECTRICITY PRODUCTION AND DISTRIBUTION INDUSTRY pp. 96-104

Veronica Grosu, Ioana Andrioaia and Iulian Dascalu

THE ROLE OF THE SOCIAL DIMENSION OF THE FINANCIAL AUDIT IN THE SUSTAINABLE DEVELOPMENT OF ORGANIZATIONS pp. 105-112

Camelia-Catalina M1halciuc and Maria Grosu

ENVISIONING THE ENERGY END-USER PROFILE IN THE CURRENT CONTEXT OF OVERLAPPING CRISES pp. 113-120

Anamaria-Geanina Macovei and Ioana Andrioaia

PROBLEMATIC ISSUES RELATING TO THE EVALUATION OF PRODUCTION IN PROGRESS pp. 121-125

Rodica Cusmaunsa and Iuliana Ţugulschi

AUDIT PROFESSIONAL COMPETENCE REQUIREMENTS pp. 126-134

Sergiu Soimu, Svetlana Mihaila and Galina Badicu

SMART WORKING: MUCH MORE THAN TELEWORK pp. 135-140

Cristina Gabriela Cosmulese