This study examines whether research and development (R&D) intensity and capital expenditure (Capex) intensity are associated with operating profitability in the European automotive industry. Using firm-level data from the ...

Against the backdrop of increasingly stringent European regulation on sustainability, non-financial reporting has become a critical tool for companies and for corporate transparency. This study examines the role of company ...

The integration of emerging technologies into accounting and auditing represents a major global challenge, reflecting the ability of financial and organizational systems to adapt to digitization processes. In this context, ...

The reform of higher education in Romania represents a critical dimension of economic development, particularly in the context of aligning human capital with evolving labour market demands. This study examines the relationship ...

The main problems of managing irrigation and drainage infrastructure facilities in Ukraine are considered in connection with the practice of applying ESG methods for environmental, social and management components in ...

The sustainable company has drawn considerable interest over time as shown by the dataset that contains research papers spanning from 1982 to 2026. The objective of this article is to present a comprehensive overview of ...

Contemporary transformations within the international internal auditing framework increasingly emphasize governance efficiency, institutional responsibility, and sustainable managerial development. The adoption of the ...

Digital transformation has become a central driver of public administration modernization, as governments increasingly rely on digital technologies to improve public service delivery, administrative efficiency, transparency, ...

This study explores whether fiscal revenue volatility and the concentration of revenue sources contribute to budgetary risk in the Republic of Moldova over the period 2005–2024. The issue is particularly relevant for small ...

The primary agricultural sector must continue to be supported. To this end, the European Union has made the European Agricultural Fund for Rural Development (EAFRD) available to improve the competitiveness of the agricultural ...