The research examines the perception of professionals regarding the accounting policies and options used within an entity. The key regulatory act is the National Accounting Standard (SNC) on “Accounting Policies, Changes ...

The aim of the research is to identify and assess the relationship between lending and economic growth. The hypothesis of the analysis is that lending by the banking sector positively affects economic growth as suggested ...

The paper analyzes the accounting and tax particularities of transactions with non-residents in the Republic of Moldova, focusing on the applicable taxation regime according to the Fiscal Code. The study highlights the ...

In an economic context marked by uneven development between the regions of Romania, road infrastructure plays an essential role in stimulating economic growth and reducing territorial disparities. This study analyzes the ...

This paper explores the crucial role of corporate governance and internal audit in managing reputational risks, specifically focusing on the automotive industry. In a globalized economic context, the vulnerability of ...

The financial performance of a company, regardless of its size or the field in which it operates, is an essential indicator of economic health and sustainability. This is reflected in a complex set of information describing ...

In an economic environment marked by volatility and the transition towards sustainable business models, intellectual capital is becoming a determinant of financial stability and overall performance. This paper aims to ...

In an era characterized by economic globalization and constant changes in accounting regulations, this paper examines the problematic aspects encountered in the accounting of liquidation operations of economic entities, ...

Since the activities of the state encompass an increasingly broad range of areas such as defense, education, culture, health, etc., they lead to an increase in the financial needs that must be covered. The main function ...

This study investigates how the implementation of ESG auditing practices affects corporate financial performance and stakeholder engagement. Through a qualitative analysis focused on the link between ESG standards and ...