<abstract xmlns="http://www.w3.org/1999/xhtml">

The purpose of this research is to analyze whether State-Owned Financial institutions are giving more attention, in their integrated report, to stakeholders, that among the most important find the civil society, than Privately-Owned Financial institutions. An in-depth content analysis of the analyzed financial institutions’ Integrated Reports has been carried out, through the employment of MAXQDA, whit the extent to answer research questions proposed. Evidences outlined a higher stakeholder engagement by State-Owned Enterprises. Further research are required for a better understanding of Stakeholder engagement of SOEs.
</abstract>

An Inquiry into the Accountability of the State-Owned Financial Institution versus Privately Owned Financial Institution

<abstract xmlns="http://www.w3.org/1999/xhtml">

Understanding the factors that cause fraud and properly defining key areas of conduct is one of the most effective ways to detect potential irregularities, where the auditor’s professional judgment and skepticism are essential. In this respect, it is necessary to study some key financial indicators, but also to use various procedures to identify and detect fraud and possible manipulation in the financial reporting process. The objectives are aimed at identifying and highlighting possible red flags in companies whose shares are traded on the Bucharest Stock Exchange. The sample considered sensitive to fraudulent financial reporting is composed of four distinct categories of companies, namely: companies recently admitted to trading on the AeRO market administered by the Bucharest Stock Exchange (21), companies that obtained a zero Vektor score in 2020 (9), companies that obtained a low score in the White Letter publication (5), and companies in insolvency (4).
</abstract>

Faculty of Economics and Law, Department of Economic Sciences ED1

University of Medicine, Pharmacy, Science and Technology “George Emil Palade” of Targu Mures

University “1 Decembrie 1918” of Alba Iulia

Red flags in financial reporting - empirical studies in the AeRO market

<abstract xmlns="http://www.w3.org/1999/xhtml">

Digital marketing is a constantly changing field in which <italic>new</italic> trends, new values and new <italic>promotional tools appear</italic> periodically <italic>in the</italic> online environment. Trends are given both by technological progress and by the profile and behavior of the consumer. Following the application of a structured questionnaire, this paper aims to analyze the online consumer behavior in Romania during the pandemic period. The results of our study can be used by entities from various sectors of activity that want to promote products / services in the online environment.
</abstract>

„George Emil Palade” University, of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș

„Ștefan cel Mare” University of Suceava

Digital marketing and online consumer behavior in Romania during the COVID-19 pandemic: a case study

<abstract xmlns="http://www.w3.org/1999/xhtml">

Value added tax (VAT) is an important source of income for European Union countries. The developing countries of the European Union are encouraged to step up their efforts to comply with European legislation for the purpose of sustainable economic development. Knowing that these states are susceptible to corruption, this paper investigates the relationship between the efficiency of VAT collection, the VAT gap and the level of the corruption index in the developing countries of the European Union.
</abstract>

“George Emil Palade” University of Medicine, Pharmacy, Sciences and Technology of Târgu Mureș

“1 Decembrie 1918” University of Alba Iulia

VAT Efficiency in Developing Countries of the European Union

<abstract xmlns="http://www.w3.org/1999/xhtml">

The EU offers different funds to member states for investments and development in infrastructure, governance, economy, and society. They are targeted towards the EU priorities and national necessities, offering the chance for member states and partner states to adapt to the new challenges. The COVID 19 pandemic tested states, societies and economies, and pinpointed towards needs which previously occupied a less important role in EU funding. Moreover, European states needed tailor made solutions for the post-crisis context, which will help them recover fast from the domino effect of the pandemic. All these were gathered in the Recovery and Resilience Facility, which, based on national plans, offer funds for a rapid recovery and investments in key sectors. The mechanism revealed an entire philosophy in approaching resilience and recovery, as, even if states followed the same rules in developing the plan, they oriented funds for different investments, reforms or activities.
The present article overviews the manner in which states channeled their resilience and recovery plans, as they offer different philosophies in approaching recovery and resilience.
</abstract>

A New European Philosophy on Recovery and Resilience. The Recovery and Resilience Facility and the Impact over Member States.

AHEAD OF PRINT

Volume 17 (2023): Issue 1 (December 2023)

Volume 16 (2022): Issue 1 (June 2022)

Volume 15 (2021): Issue 2 (December 2021)

Volume 15 (2021): Issue 1 (June 2021)

Volume 14 (2020): Issue 2 (December 2020)

Volume 14 (2020): Issue 1 (June 2020)

Volume 13 (2019): Issue 1 (December 2019)

Acta Marisiensis. Seria Oeconomica

Acta Marisiensis. Seria Oeconomica publishes original scientific works in a variety of economic fields, but priority is given to articles covering topics in areas related to finance, accounting and business. The journal is available both in printed and electronic version. The electronic version is published online and open access. We encourage scientists from anywhere to send original articles for publication. Articles can be submitted in both English and Romanian languages, however for foreign authors we can provide free translation for articles submitted only in English, after the peer review process is finished, if the article is accepted. The journal uses a double-blind peer-review policy. Submitted articles are reviewed for scientific quality and originality. Articles sent are verified using anti-plagiarism software prior to peer-review, and suspicious articles are rejected. The journal covers topics such as: accounting innovations; behavioral studies regarding financial information users; relationship between accounting information systems and other organizational structures and processes; organizational strategies for designing accounting systems; cognitive aspects of decision making, planning and investment appraisal.   Acta Marisiensis. Seria Oeconomica promotes original and quality research in finance, accounting and business-related areas. The main scope is to publish annually articles that have a significant contribution to the theoretical and/or methodological literature on topics specific to the journal’s profile. The editorial policy encourages young researchers and students to publish their significant research findings accomplished during the process of elaborating the dissertation thesis/license papers.  Archiving  Sciendo archives the contents of this journal in Portico - digital long-term preservation service of scholarly books, journals and collections.  Plagiarism Policy  The editorial board is participating in a growing community of Similarity Check System's users in order to ensure that the content published is original and trustworthy. Similarity Check is a medium that allows for comprehensive manuscripts screening, aimed to eliminate plagiarism and provide a high standard and quality peer-review process. 