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Compliance or not with the new corporate governance code : a survey at Bucharest stock exchange

Ivan, Oana Raluca - In: Academic journal of economic studies 5 (2019) 4, pp. 186-195

Persistent link: https://www.econbiz.de/10012156686

Decarbonization of the Romanian economy: An ARDL and KRLS approach of ecological footprint

Topor, Dan Ioan; Marin-Pantelescu, Andreea; Socol, Adela; … - In: Amfiteatru Economic Journal 24 (2022) 61, pp. 664-682

The mechanisms developed at the European level through the Green Deal, to achieve the assumed decarbonization process, are facing major challenges to reach climate neutrality of the EU in a clean and circular economy by 2050. The purpose of this study is to investigate the hypothesis of the...

Persistent link: https://www.econbiz.de/10014462076

Mathematical model for identifying and quantifying the overall environmental cost

Căpuşneanu, Sorinel; Topor, Dan Ioan; Stefan Hint, Mihaela - In: Journal of business economics and management 21 (2020) 5, pp. 1307-1328

The paper deals with the environmental costs (EC) in the electrical equipment industry by using environmental accounting as a strategic instrument for controlling the economic entity (EE). The novelty of the study consists of integrating a mathematical model in environmental management...

Persistent link: https://www.econbiz.de/10012271797

THE ROLE AND UTILITY OF FINANCIAL AUDIT IN ROMANIA AND SPAIN - AN EMPIRIC STUDY

Pop, Ioana Iuliana; Ivan, Oana Raluca - In: Annales Universitatis Apulensis Series Oeconomica 2 (2013) 15, pp. 17-17

Our research includes the main results of an empiric study on the role and utility ofthe financial audit in Romania and Spain.We undergone our research on a statistic population formed by the main three groups involved infthe financial audit process: the financial auditors, financial managers of...

Persistent link: https://www.econbiz.de/10010732666

Exploring the impact of macro-determinant factors on energy resource depletion : evidence from a worldwide cross-country panel data analysis

Boţa-Avram, Cristina; Apostu, Simona Andreea; Ivan, … - In: Energy economics 130 (2024), pp. 1-19

Persistent link: https://www.econbiz.de/10014559255

Decarbonization of the Romanian economy : an ARDL and KRLS approach of ecological footprint

Topor, Dan Ioan; Marin-Pantelescu, Andreea; Socol, Adela; … - In: Amfiteatru economic : an economic and business research … 24 (2022) 61, pp. 664-682

Persistent link: https://www.econbiz.de/10013407106

SUSTAINABILITY IN ACCOUNTING â€“ BASIS: A CONCEPTUAL FRAMEWORK

Ivan, Oana Raluca - In: Annales Universitatis Apulensis Series Oeconomica 1 (2009) 11, pp. 10-10

This paper motivation is to introduce a few guidelines of a model in search for aconceptual framework for sustainability reporting. We are presenting the levels of informationreliability witch are derived mainly from accounting conceptual frameworks, and Global ReportingInitiative (GRI)...

Persistent link: https://www.econbiz.de/10008497447

European Standardization of Audit

Ivan, Oana Raluca - In: Annals of the University of Petrosani, Economics 9 (2009) 4, pp. 5-14

The article reviews the evolution of external audit in some European countries and considers how this is likely to affect auditing in the future. The analysis shows how the European Commission has recently concentrated its harmonization focus on the consolidated accounts of listed companies and...

Persistent link: https://www.econbiz.de/10008470156

PARTICIPATION AS A FORM OF ECONOMIC ACTIVITY

Briciu, Sorin; Pop, Iustin Atanasiu; Ivan, Oana Raluca - In: Annales Universitatis Apulensis Series Oeconomica 1 (2010) 12, pp. 3-3

This paper attempts to define the concept of participations and its manifestations in theRomanian economy. Within this research a number of questions related to participations as a form ofeconomic activity have raised, questions that led to the formulation of certain hypotheses which weretested...

Persistent link: https://www.econbiz.de/10008776009