This paper explores the role and importance of the auditor's opinion in influencing investment decisions on the stock exchange. Through an in-depth analysis of financial reports and investor behavior, the research highlights ...
In an interconnected and globalized economic landscape, small and medium-sized enterprises are key to boosting national economies. Sole proprietorships, in particular, offer an affordable and flexible solution for many ...
Cryptocurrency is a digital payment system that doesn't rely on banks to verify transactions. It’s a peer-to-peer system that can enable anyone anywhere to send and receive payments. Instead of being physical money carried ...
Financial performance analysis is essential for the sustainability and development of companies in a competitive economic environment. Gross profit is a relevant indicator of operational efficiency, reflecting an entity's ...
The development and adoption of International Financial Reporting Standards (IFRS) is a significant phenomenon in the evolution of modern accounting. In today's global economic landscape, characterized by interdependence ...
The article studies the functionalities and рractical features оf the most commonly used accounting software in the Republic of Moldova: 1C:Accounting, Universal Accounting, Elemento, and WizСontabil. Using a comparative ...
The information technology sector has become an essential vector of economic and social transformation in the Republic of Moldova, contributing substantially to increasing the competitiveness and attractiveness of the ...
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 efficiency and sustainability of an enterprise in a competitive economy depend on the optimal use of economic resources, which must be appropriate in size, structure, and quality. Efficient asset management plays a ...
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 presents an analysis of how digitalization influences accounting within commercial companies, balancing the benefits and challenges brought by this transformation. The current understanding of this field remains ...
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 ...
Benford’s Law is a mathematical tool widely used in forensic accounting and auditing to detect numerical anomalies that may indicate fraud. This study explores its applicability in identifying financial fraud, with a focus ...
Rebenciuc, Elena Cătălina; Nistor, Ionela Olivia(SEP ASEM, 2025)
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 ...
The purpose of this article is to examine the methodology of cost management within entities in the corporate sector. In this perspective, the main elements of cost efficiency were presented. Finally, it was demonstrated ...
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 ...
Tangible assets represent assets that are held by a company to be used for more than one year in order to obtain economic benefits. The tangible assets are the core assets of many economic entities. At the same time, these ...
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 ...
This article examines the role of the environmental pollution tax in encouraging ecological responsibility and its impact on the business environment in the Republic of Moldova. The results show that the tax compels ...
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 ...