Stock option plans are financial instruments used by companies to attract, motivate and retain key employees by giving them the opportunity to purchase company shares at a preferential price during a specified period. These ...
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 ...
This article presents the results of the diagnosis of the break-even point for products manufactured by the joint company „Lafarge Ciment”. It was found that in the production of cement the preponderent share goes to ...
The taxation regime for mineral energy resources plays a crucial role in shaping national economic policies, influencing both government revenues and the attractiveness of the energy sector for investors. This study provides ...
This paper explores the technological potential of blockchain-based accounting systems and their impact on the recording and auditing of transactions in the current context of modern accounting. The study is based on a ...
In an increasingly dynamic and unpredictable economic climate, the assessment of financial performance has become a determining tool in understanding the mechanisms underlying an entity's financial health and in substantiating ...
The Bucharest Stock Exchange (BVB) represents the benchmark for the development of financial markets in Romania. Its efficiency can be measured by the range of financial products made available to investors, as well as by ...
This article examines the transaction records on the QIWI and PAYNET platforms, focusing on the mechanisms of tracking, managing, and analyzing financial activities conducted through these popular digital payment systems. ...
This article explores the role of incentive capital as a financial mechanism to enhance employee motivation and foster long-term commitment. Given workforce fluctuation and a competitive labor market, businesses must adopt ...
The differences between the accounting models applied to finance and operating lease contracts, along with the criticisms raised by financial statement users, led the IASB to adopt a new leasing standard, IFRS 16. Issued ...
This article presents the results of the analysis of economic activity of the agricultural enterprise for 2021, 2022 and 2023, conducted using the indicators of profitability, liquidity and financial stability. The study ...
In this article, we aim to explore the specifics of accounting and control of fixed assets within an enterprise. Managerial control is one of the key factors in business stability, and therefore, all fixed assets at an ...
The article examines the liquidity management of BC "Moldova - Agroindbank" S.A. in the context of financial instability. Assessing the liquidity of the bank is a crucial aspect of its financial stability, especially during ...
The article considers modern approaches to assessing the creditworthiness of borrowers in order to minimize bank losses. The growth of lending, including refinancing trends, is analyzed. The method of AI-stress-scoring is ...
This article examines the cash flow statement, its significance in strategic management, and its role in shaping an organization’s cash flows. Key methods of its preparation, including the direct and indirect methods, are ...
This article analyses the efficiency of investments of commercial banks of the Republic of Moldova in government securities for the period from 2020 to 2024. The study covers the dynamics of investments, portfolio structure ...
This article will explore in detail the accounting for payroll calculations and employee-related payments in the Republic of Moldova. The topic will also cover the calculation of travel expenses and the taxation process ...
Production costs are crucial in both economics and accounting, as they determine pricing, profitability, and market competitiveness. These costs include direct expenses like raw materials and labor, as well as indirect ...
In Moldova, financial management and reporting are directly influenced by how entities record and evaluate assets obtained through subsidies. This process is regulated by national accounting standards, which provide ...
This article examines the impact of e-commerce on accounting and taxation, focusing on the legal and fiscal challenges faced by businesses operating in the online environment. It analyzes electronic settlement tools, ...