In recent years, sustainability of Spain’s pension system has emerged as a matter of public and academic concern, particularly regarding its long-term viability. This paper examines, using a primary survey data, public ...
The purpose of this paper is to establish the interdependence between mergers and acquisitions (M&A) and corporate governance. This study includes an advanced analysis using resources from the Web of Science database (WoS) ...
The article examines the theoretical and methodological foundations for the formation of accounting and analytical support for environmental risk management in the context of implementing an enterprise's ESG strategy. The ...
A company’s sustainable development involves maintaining a balance between economic, social, and environmental aspects, with the aim of using the company’s resources efficiently, without harming the environment, and through ...
The amendments introduced by Law No. 283 of 5 December 2024 to Law No. 1540/1998 on payment for environmental pollution, which entered into force on 1 January 2025, affected the tax regime applicable to the levy on goods ...
Currently, the ongoing trend of global and national climate change directly affects the economy and the financial sector, influencing all aspects of human activity and generating significant economic losses. Moreover, ...
This research analyzes the process of convergence of climate reporting within the corporate sustainability architecture, with a focus on the evolution of regulatory frameworks, standardization trends and implications for ...
Climate change is reshaping corporate reporting worldwide, yet its financial and non-financial dimensions remain underexplored in emerging economies. This paper provides a theoretical and normative synthesis examining how ...
This article analyses the transition from traditional financial reporting to sustainability reporting under CSRD and ESRS. It highlights the main differences between financial and ESG reporting, focusing on double materiality, ...
A more refined and in-depth definition of accounting accounts has been formulated, and their two-part form has been substantiated. A detailed and comprehensive description of two Moldovan Charts of Accounts for accounting ...
The article presents the results of a study of current problems of accounting, control, and taxation of cross-border electronic trade, which is the most promising form of international cooperation in the context of ...
Odată cu răspândirea inteligenței artificiale, tehnologia de machine learning s-a dezvoltat ca un mecanism complementar prin care sistemele sunt instruite să gestioneze datele în mod eficient, fără a fi programate explicit ...
A common feature of all types of activities related to servicing the population and enterprises is their increased social significance. Today, road transport has received a new impetus for its development and, as a result, ...
This article analyzes the provisions of IFRS 15 regarding the recognition and reporting of sales revenue in various situations. The article examines the provisions for reflecting revenue when providing discounts, gift ...
Acest studiu analizează impactul politicii fiscale asupra climatului investițional din România, adoptând o abordare integrată care include investițiile directe străine, dinamica mediului antreprenorial și evoluția pieței ...
Introducing measures to make the salary system transparent and to require all employers to use a fair job evaluation system. The confidential nature of the salary provided for by law appears to be a major obstacle to ...
In the current context, marked by economic and informational dynamism, critical thinking becomes an indispensable competence throughout one’s entire professional career. Employers value especially the candidates who can ...
In conditions of economic instability, a fundamental challenge of modern financial reporting is achieving a balance between the relevance and reliability of reported information based on estimated values. The aim of the ...
Moldova journey for European Union (EU) membership impose a transformation across its regulatory frameworks. In the field of financial reporting, the EU path triggered adoption of International Financial Reporting Standards ...
The article examines the regulatory framework governing cash settlements in the Republic of Moldova under the provisions of Law No. 34/2024 on Cash Settlements. The study analyzes legislative amendments introduced during ...