Zeszyty czasopisma

Tom 15 (2021): Zeszyt 2 (December 2021)

Tom 15 (2021): Zeszyt 1 (June 2021)

Tom 14 (2020): Zeszyt 2 (December 2020)

Tom 14 (2020): Zeszyt 1 (June 2020)

Tom 13 (2019): Zeszyt 1 (December 2019)

Informacje o czasopiśmie
Format
Czasopismo
eISSN
2668-3989
Pierwsze wydanie
30 Sep 2019
Częstotliwość wydawania
1 raz w roku
Języki
Angielski

Wyszukiwanie

Tom 15 (2021): Zeszyt 1 (June 2021)

Informacje o czasopiśmie
Format
Czasopismo
eISSN
2668-3989
Pierwsze wydanie
30 Sep 2019
Częstotliwość wydawania
1 raz w roku
Języki
Angielski

Wyszukiwanie

5 Artykułów
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 1 - 14

Abstrakt

Abstract

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.

Słowa kluczowe

  • Integrated reporting
  • financial institutions
  • public sector
  • private sector
  • accountability
  • stakeholders
  • content analysis

JEL Classification

  • M41
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 15 - 28

Abstrakt

Abstract

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).

Słowa kluczowe

  • Beneish model
  • fraudulent behaviour
  • financial reporting
  • AeRO market
  • Vektor
  • White Paper
  • insolvency
  • red flags
  • analytical procedures

JEL Classification

  • M41
  • M42
  • G41
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 29 - 40

Abstrakt

Abstract

Digital marketing is a constantly changing field in which new trends, new values and new promotional tools appear periodically in the 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.

Słowa kluczowe

  • digital marketing
  • consumer behaviour
  • Digitization
  • Romania
  • COVID-19 pandemic

JEL Classification

  • M31
Otwarty dostęp

VAT Efficiency in Developing Countries of the European Union

Data publikacji: 27 Feb 2022
Zakres stron: 41 - 48

Abstrakt

Abstract

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.

Słowa kluczowe

  • VAT gap
  • tax efficiency
  • value added tax
  • developing countries
  • European Union

JEL Classification

  • M40
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 49 - 54

Abstrakt

Abstract

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.

Słowa kluczowe

  • EU policies
  • Green Deal
  • Recovery and Resilience Facility
  • national security
  • resilience
5 Artykułów
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 1 - 14

Abstrakt

Abstract

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.

Słowa kluczowe

  • Integrated reporting
  • financial institutions
  • public sector
  • private sector
  • accountability
  • stakeholders
  • content analysis

JEL Classification

  • M41
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 15 - 28

Abstrakt

Abstract

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).

Słowa kluczowe

  • Beneish model
  • fraudulent behaviour
  • financial reporting
  • AeRO market
  • Vektor
  • White Paper
  • insolvency
  • red flags
  • analytical procedures

JEL Classification

  • M41
  • M42
  • G41
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 29 - 40

Abstrakt

Abstract

Digital marketing is a constantly changing field in which new trends, new values and new promotional tools appear periodically in the 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.

Słowa kluczowe

  • digital marketing
  • consumer behaviour
  • Digitization
  • Romania
  • COVID-19 pandemic

JEL Classification

  • M31
Otwarty dostęp

VAT Efficiency in Developing Countries of the European Union

Data publikacji: 27 Feb 2022
Zakres stron: 41 - 48

Abstrakt

Abstract

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.

Słowa kluczowe

  • VAT gap
  • tax efficiency
  • value added tax
  • developing countries
  • European Union

JEL Classification

  • M40
Otwarty dostęp

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

Data publikacji: 27 Feb 2022
Zakres stron: 49 - 54

Abstrakt

Abstract

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.

Słowa kluczowe

  • EU policies
  • Green Deal
  • Recovery and Resilience Facility
  • national security
  • resilience

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