Subjects -> BUSINESS AND ECONOMICS (Total: 3510 journals)
    - ACCOUNTING (127 journals)
    - BANKING AND FINANCE (297 journals)
    - BUSINESS AND ECONOMICS (1231 journals)
    - COOPERATIVES (4 journals)
    - ECONOMIC SCIENCES: GENERAL (202 journals)
    - HUMAN RESOURCES (103 journals)
    - INSURANCE (26 journals)
    - INTERNATIONAL COMMERCE (145 journals)
    - INVESTMENTS (22 journals)
    - MACROECONOMICS (17 journals)
    - MANAGEMENT (586 journals)
    - MARKETING AND PURCHASING (106 journals)
    - MICROECONOMICS (23 journals)
    - PUBLIC FINANCE, TAXATION (37 journals)

INTERNATIONAL COMMERCE (145 journals)                     

Showing 1 - 136 of 136 Journals sorted by number of followers
Journal of Monetary Economics     Hybrid Journal   (Followers: 96)
Information Technologies & International Development     Open Access   (Followers: 82)
International Economic Review     Hybrid Journal   (Followers: 61)
International Labour Review     Partially Free   (Followers: 60)
Journal of International Business Studies     Hybrid Journal   (Followers: 47)
IMF Economic Review     Hybrid Journal   (Followers: 44)
Review of International Political Economy     Hybrid Journal   (Followers: 41)
Journal of International Money and Finance     Hybrid Journal   (Followers: 39)
Journal of International Economics     Hybrid Journal   (Followers: 38)
International Review of Social History     Full-text available via subscription   (Followers: 33)
Journal of International Development     Hybrid Journal   (Followers: 32)
International Review of Economics & Finance     Hybrid Journal   (Followers: 30)
International Review of Law and Economics     Hybrid Journal   (Followers: 27)
International Finance     Hybrid Journal   (Followers: 27)
PharmacoEconomics     Full-text available via subscription   (Followers: 27)
Journal of International Marketing     Full-text available via subscription   (Followers: 24)
Quarterly Journal of Political Science     Full-text available via subscription   (Followers: 20)
Journal of International Financial Markets, Institutions and Money     Hybrid Journal   (Followers: 20)
International Journal of Applied Behavioral Economics     Full-text available via subscription   (Followers: 19)
Journal of World Trade     Full-text available via subscription   (Followers: 19)
Human Resource Management International Digest     Hybrid Journal   (Followers: 19)
Journal of International Trade Law and Policy     Hybrid Journal   (Followers: 19)
Career Development International     Hybrid Journal   (Followers: 18)
Human Resource Development International     Hybrid Journal   (Followers: 18)
European Business Law Review     Full-text available via subscription   (Followers: 17)
African Journal of Economic and Sustainable Development     Hybrid Journal   (Followers: 17)
Journal of Contemporary European Research     Open Access   (Followers: 16)
Studies in Comparative International Development     Hybrid Journal   (Followers: 16)
International Labor and Working-Class History     Full-text available via subscription   (Followers: 15)
International Environmental Agreements: Politics, Law and Economics     Hybrid Journal   (Followers: 14)
Review of International Economics     Hybrid Journal   (Followers: 14)
International Marketing Review     Hybrid Journal   (Followers: 13)
Advances in Accounting     Hybrid Journal   (Followers: 12)
Journal of International Trade & Economic Development: An International and Comparative Review     Hybrid Journal   (Followers: 12)
International Small Business Journal     Hybrid Journal   (Followers: 11)
European Company Law     Full-text available via subscription   (Followers: 11)
International Review of Financial Analysis     Hybrid Journal   (Followers: 10)
Journal of International Entrepreneurship     Hybrid Journal   (Followers: 10)
Journal of the Association for Consumer Research     Full-text available via subscription   (Followers: 10)
International Business Review     Hybrid Journal   (Followers: 9)
World Competition     Full-text available via subscription   (Followers: 9)
International Review of Finance     Hybrid Journal   (Followers: 9)
World Trade and Arbitration Materials     Full-text available via subscription   (Followers: 9)
Journal of International Consumer Marketing     Hybrid Journal   (Followers: 9)
International Entrepreneurship and Management Journal     Hybrid Journal   (Followers: 8)
International Studies of Management and Organization     Full-text available via subscription   (Followers: 8)
Emerging Markets Finance and Trade     Hybrid Journal   (Followers: 8)
Journal for International Business and Entrepreneurship Development     Hybrid Journal   (Followers: 8)
International Economic Journal     Hybrid Journal   (Followers: 8)
Information Resources Management Journal     Full-text available via subscription   (Followers: 8)
International Public Management Journal     Hybrid Journal   (Followers: 8)
Antitrust Bulletin     Hybrid Journal   (Followers: 8)
Competition and Regulation in Network Industries     Full-text available via subscription   (Followers: 7)
Management International Review     Hybrid Journal   (Followers: 7)
International Advances in Economic Research     Hybrid Journal   (Followers: 6)
International Review of Applied Economics     Hybrid Journal   (Followers: 6)
International Economics and Economic Policy     Hybrid Journal   (Followers: 6)
Global Trade and Customs Journal     Full-text available via subscription   (Followers: 6)
South African Journal of International Affairs     Hybrid Journal   (Followers: 6)
TDM Transnational Dispute Management Journal     Full-text available via subscription   (Followers: 5)
Journal of International Management     Hybrid Journal   (Followers: 5)
EC Tax Review     Full-text available via subscription   (Followers: 5)
Journal of International Accounting, Auditing and Taxation     Hybrid Journal   (Followers: 5)
Intertax     Full-text available via subscription   (Followers: 4)
Journal of Chinese Human Resource Management     Hybrid Journal   (Followers: 4)
IN VIVO     Full-text available via subscription   (Followers: 4)
Journal of the Japanese and International Economies     Hybrid Journal   (Followers: 4)
International Insolvency Review     Hybrid Journal   (Followers: 4)
International Review of Economics     Hybrid Journal   (Followers: 4)
Journal of International Financial Management & Accounting     Hybrid Journal   (Followers: 4)
Journal of Revenue and Pricing Management     Hybrid Journal   (Followers: 4)
Revue Internationale du Travail     Full-text available via subscription   (Followers: 3)
Foreign Trade Review     Hybrid Journal   (Followers: 3)
Syracuse Journal of International Law and Commerce     Open Access   (Followers: 3)
European Journal of International Management     Hybrid Journal   (Followers: 3)
International Review of Retail, Distribution and Consumer Research     Hybrid Journal   (Followers: 3)
Monthly Statistics of International Trade - Statistiques mensuelles du commerce international     Full-text available via subscription   (Followers: 3)
International Economics     Hybrid Journal   (Followers: 3)
International Review on Public and Nonprofit Marketing     Hybrid Journal   (Followers: 3)
Management international / International Management / Gestiòn Internacional     Full-text available via subscription   (Followers: 3)
World Food Policy     Hybrid Journal   (Followers: 3)
Digital Finance : Smart Data Analytics, Investment Innovation, and Financial Technology     Hybrid Journal   (Followers: 3)
Journal of International Food & Agribusiness Marketing     Hybrid Journal   (Followers: 2)
Asian Journal of Shipping and Logistics     Open Access   (Followers: 2)
International Transactions In Operational Research     Hybrid Journal   (Followers: 2)
China Business Review     Full-text available via subscription   (Followers: 2)
Qualitative Research in Financial Markets     Hybrid Journal   (Followers: 2)
Journal of Chinese Economic and Foreign Trade Studies     Hybrid Journal   (Followers: 2)
International Trade Journal : Western Hemispheric Studies     Hybrid Journal   (Followers: 2)
Journal of Korea Trade     Full-text available via subscription   (Followers: 1)
MEED Middle East Economic Digest     Full-text available via subscription   (Followers: 1)
Global Summitry     Hybrid Journal   (Followers: 1)
Global & Strategis     Open Access   (Followers: 1)
Acta Economica Et Turistica     Open Access   (Followers: 1)
Transnational Corporations Review     Hybrid Journal   (Followers: 1)
Economic Journal of Emerging Markets     Open Access   (Followers: 1)
International Journal of Export Marketing     Hybrid Journal   (Followers: 1)
World Oil Trade     Hybrid Journal   (Followers: 1)
Journal of Economics and International Finance     Open Access   (Followers: 1)
Estudos Internacionais : revista de relações internacionais da PUC Minas     Open Access   (Followers: 1)
Research World     Hybrid Journal   (Followers: 1)
Asia and the Global Economy     Open Access   (Followers: 1)
Economics Research International     Open Access   (Followers: 1)
Revue internationale P.M.E. : économie et gestion de la petite et moyenne entreprise     Full-text available via subscription   (Followers: 1)
Critical Perspectives on International Business     Hybrid Journal   (Followers: 1)
International Commerce Review     Hybrid Journal   (Followers: 1)
Botswana Journal of Economics     Open Access   (Followers: 1)
Journal of Antitrust Enforcement     Hybrid Journal   (Followers: 1)
Japanese Political Economy     Full-text available via subscription   (Followers: 1)
International Journal of Asian Business and Information Management     Full-text available via subscription   (Followers: 1)
L'Année du Maghreb     Open Access   (Followers: 1)
Amnis     Open Access   (Followers: 1)
China Economic Quarterly International     Open Access  
Regional Formation and Development Studies     Open Access  
Journal of Reviews on Global Economics     Open Access  
Journal of International Business Policy     Hybrid Journal  
East Asian Community Review     Hybrid Journal  
Ekonomia Międzynarodowa     Open Access  
Jurnal Ilmu Ekonomi Terapan     Open Access  
Jurnal Hubungan Internasional     Open Access  
Journal of Advanced Research in Economics and International Business     Full-text available via subscription  
Proceedings of the International Conference on Business Excellence     Open Access  
Journal of Accounting and Finance in Emerging Economies     Open Access  
International Journal of Governance and Financial Intermediation     Hybrid Journal  
South American Development Society Journal     Open Access  
Revista Multiface Online     Open Access  
Revue internationale de l'économie sociale     Full-text available via subscription  
Expert Journal of Business and Management     Open Access  
Crossroads     Hybrid Journal  
Relações Internacionais (R:I)     Open Access  
Revista Brasileira de Gestão de Negócios     Open Access  
Journal of Theoretical and Applied Electronic Commerce Research     Open Access  
International Journal of Commerce and Management     Hybrid Journal  
EMAJ : Emerging Markets Journal     Open Access  
Journal of International Commerce, Economics and Policy     Hybrid Journal  
Journal of Comparative International Management     Full-text available via subscription  


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Proceedings of the International Conference on Business Excellence
Number of Followers: 0  

  This is an Open Access Journal Open Access journal
ISSN (Print) 2502-0226 - ISSN (Online) 2558-9652
Published by Sciendo Homepage  [371 journals]
  • USA-China rivalry in the age of de-globalization. An assessment of the
           security concerns posed by the delisting of Chinese companies on the US
           Stock Exchange

    • Abstract: The globalization era that stemmed from the Cold War period is reaching a fork in the road and the argument is made for the slowing of this process and the shift towards de-globalization. Economic globalization blurred the national lines and brought about the multinational companies, which in turn brought technological advance and innovation. This advance in technology made the world much smaller and globalization very appealing. This system worked until a point where everyone was a beneficiary and world economies have seen the sharpest growth rate in history. However, when the first economic crisis arose in 2008, the USA was not the only loser, but everyone in this transnational economic environment felt the repercussions. At the first sign of capitalist weakness, globalization got blamed by governments around the world and the trust factor was diminished. This planted the seeds of de-globalization and the subject picked upon in this paper is the tug of war between the two super-powers: the USA and China. Who is the winner of this de-globalization era and more importantly, who stands to lose the most' This question will be thoroughly discussed from a historic and macro perspective as well as through a specific case study related to the de-listing of Chinese companies on the US Stock Exchange. This paper will bring forth arguments that both superpowers are winners and losers, with China being a step further by still looking attractive for global investors. Institutions and retail investors are seen as the biggest losers of this new form of rivalry. By employing a quantitative approach this paper will bring a fresh perspective on the effects of de-globalization through the Wall Street lens.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • The Effects of the Political Turbulences on the Stock Exchange Indices

    • Abstract: Political turbulence is known to influence the velocity of economic development and reduce investments. Our paper aims to point up the linkage between political instability and the evolution of the Romanian capital market. We model the volatility of two of the Bucharest Stock Exchange indices BET and BET-NG using a GARCH/ARCH approach for daily data between 2010 and 2021. Results highlight the interconnections between political and economic policy uncertainty and the financial market. In both cases, for BET and BET-NG, our study shows that different types of political events have different levels of influence on the indices’ volatility. Unexpected “shock” type events with negative impacts resulted in much higher volatility than positive events. When there were events that had fiscal connotations, they had a much greater power of penetration in the investment environment because it comes down to figures and calculations that had a direct, measurable impact. There is a need for political involvement, certainty, lack of ambiguity, and predictability, both from a legislative point of view and how it is applied.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Formal learning versus empirical learning: which one yields better

    • Abstract: The digital revolution that we are currently experiencing is causing a lot of young people to ask themselves if formal education is still worth it. As the digital environment exponentially evolved in the last couple of years, you can now find almost any curriculum on the internet for a fraction of the price you would pay to study it in a university, or sometimes even free or charge. Furthermore, employers all over the globe are starting to put more emphasis on the experience accumulated by the individual rather than its formal studies, encouraging young people to start working early in their lives. The present paper approached this hypothesis from two different angles: the first part of the paper was focused on individuals in their early “work-life”, more precisely millennials that graduated recently, while the second part of the paper looked at the wealthiest people on the planet, the ones indicated by Forbes Top 30. Insights about how millennials with higher education see work in relation with their formal studies were obtained using a questionnaire, their overall feedback being a positive one, against all previous expectations. Also, interesting patterns emerged from the data about the Forbes Top 30 billionaires after researching their educational backgrounds. As it turns out, financial success is not necessarily correlated with formal studies, but links between high performance / innovative individuals and previous formal studies have been found.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • New Challenges of the Century. Digital Economy and the Green Revolution
           represents the theme of the International Conference on Business
           Excellence (ICBE), The 16 Edition, March 24-26, 2022

    • PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Customer relationship management in the international context –
           theoretical and practical considerations

    • Abstract: The customer relationship strategy as part of the general business strategy is focused on the interest for the clients, having as a main objective the strengthening of the long-term relationship between the companies and the clients. The essence of the Customer Relationship Management (CRM) dwells in preserving long-term partnerships, bringing added value within the business relation and delivering customised propositions to individual clients. By providing personalised products or services the company gets near the need of the client, thus making it a key customer. The bridge between the company and the key client is based on a cross-functional process through which the customer relationship management strategy is implemented. Therefore, the customer orientation becomes an impactful factor in the implementation process. Having a positive relationship with key customers and a better understanding of their needs and activity leads to clarity in the development of the customer relationship management strategy. This principle is worldwide accepted, regardless of industry in which operates the organization. The purpose of this paper is to do a key literature review on customer relationship management by enlightening both the theoretical aspects researched by academicians all over the world and empirical studies applied in international organizations. In addition, the applicative section of this paper consists in a comparison of customer relationship management dimensions’ level of implementation in two multinational companies (MNC) from different industries within fast moving consumer goods (FMCG) sector.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Prerequisites of a blockchain-oriented technique to assure a digital
           management of products recall caused by notified issues in food industry

    • Abstract: Today’s life is carried out under the technology umbrella and this is reflected in every aspect of daily activities, from conversations with friends, preparing meals, shopping to professional experiences. As technology advances and white-collar interests move more and more under its auspices, some of the essentials remain stuck in the routine, being slowed down by the simple fact that they are marked by certain unrevised procedures. So, in order to allow evolution in all aspects of life, the idea of identifying solutions, analyzing technological innovations and balancing the impact of digitalization in each area delayed by outdated principles is emerging. Blockchain-based solutions proved effective in a large spectrum of social and economic fields, providing ingenious approaches for up to date stringent issues. One particular area where blockchain can facilitate a significant improvement is represented by product recall. Within a global economy with supply chains extended over multiple continents, a digitalized shopping environment where customers use dedicated applications for scanning client codes and receiving electronic receipts could eliminate dead times between the moment of identifying risky products that have been for sale and the moment of warning customers to act accordingly. But before being able to benefit from a fully integrated blockchain solution for commerce, the first steps are to redirect activities towards automation and digitization by preparing the necessary prerequisites and initiating actions to change the consumer’s perception of essential activities technologicalization, as the conducted study reflects the idea that, although many people are oriented towards change, some seem reluctant.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Artificial Intelligence solutions for Romanian accounting companies

    • Abstract: The fast availability of data coupled with technology evolution, have brought Artificial Intelligence closer to commercial use. The relevance of AI solutions for business models worldwide was underlined by the significant investments made by internet giants such as Google, Apple, Amazon, Facebook. In the highly data driven accounting and finance industry, AI represents a solution to drive better results. The level of AI applications implemented so far is not high. This study aims to highlight the drivers and inhibitors of AI adaptation in the finance and accounting industry based on interviews with experts in Artificial Intelligence in accounting and finance. First step for this study is represented by the process of understanding the current level of knowledge on the field by conducting a literature analysis. In order to structure the results a Technology - Organization - Environment framework was used. While applying Artificial Intelligence solutions the role models and process competencies are crucial. These will assure a success in the process of training algorithms to reach the quality level to operate, without any human intervention and moral concerns.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • MIFID II and EMIR impact on Romanian banking system performance

    • Abstract: MIFID II/MiFIR represents comprehensive financial market reforms in trading and settlement of financial instruments. The greatest impact of the new regulatory framework in the banking sector relates to pricing, trading, and reporting of banking products and classification of financial institutions. The new role of the financial market infrastructure provides more protection for bank customers and significantly increases market transparency. Banks are required to show their customers the best execution price on the relevant trading venues, transaction costs and market behavior. The regulation will be aligned with other financial market regulations of over-the-counter markets and market abuse protection to avoid regulatory overlap - European Market Infrastructure Regulation (EMIR). The new regulatory framework requires the banking sector to fully comply with the rules governing the banking system of the European Union. Banks must incur significant costs in order to restructure internal processes, acquire new technological support, and forego additional profits in competitive and transparent markets. This study analyses the impact of MiFID II/MiFIR and EMIR implementation on local banks’ performance (credit institutions, Romanian legal persons). Using a unique dataset from banks that have been operating in Romania over the period 2004-2020, it is shown that the implementation of the new regulatory framework did not affect the net trading income ratio of the selected banks. Moreover, the average trading asset ratio in the post-financial crisis period increased in comparison with the average trading asset ratio in the pre-financial crisis period. Local banks that took advantage of the large economies of scale obtained due to branch banking did not reduce their investment banking activities and product offerings to customers in the period following the introduction of the regulatory framework. Most of the costs of implementing the new regulatory framework were borne only by the ultimate parents of the controlled Romanian subsidiaries. All subsidiary banks benefited equally from these economies of scale.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • The economy of material flow cycling in anthropized and anthropogenic

    • Abstract: The dematerialization of the development of anthropized and anthropic systems/complexes represents an objective of maximum importance for ensuring the coevolution of human activities and the natural environment, from the perspective of sustainability requirements. In this context, the use of methods for analyzing the reciprocal flows between the natural environment as a system and the socioeconomic system, in physical and energetic expression, provides us with the information support necessary to adopt measures to reduce specific consumption of ecosystem goods, respectively pressure on biophysical support of socio-economic systems, regardless of the spatial scale at which they are identified.Approaches in the field of industrial ecology, but not only, have highlighted the need and possibility of material flows cycling, but this is a first step towards dematerializing the development of anthropogenic and anthropic systems/complexes. From the perspective of global performance, research is needed on cost/benefit analysis of decisions in this regard and evaluation of effects/impacts on structural and functional processes at the level of technical-productive organizations.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • European Union Funding-an element for predictable business success'

    • Abstract: The aim of this paper is to discuss the ability in assessing successful investment when done by actors outside of the business arena such as government bodies or international economic cooperation agencies. More specifically, the paper aims to analyze how non-reimbursable European funding for enterprises can affect the financial results, comparing companies that have received funding through the Start-up Nation project with companies that have not received it.In order to determine if companies receiving aid or not receiving aid can be argued to be performing better economically, I have studied data from the Start-up Nation Romania project, which provide the possibility of a concrete comparison by identifying the companies participating in the project, and analyzing which group performed better.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Exploring the COVID-19 pandemic impact on innovation and entrepreneurship
           – Review and evidence from Global Innovation Index

    • Abstract: The COVID-19 pandemic was an unparalleled crisis that has affected businesses, individuals, institutions, and governments in multiple ways. This paper comes to critically analyze the impact of the pandemic on entrepreneurship and innovation. Studies show that crises can also be perceived as opportunities for continuing creating new solutions and adopting innovative ways of doing business. In this sense, the present paper analyzes the current state of the art in terms of the pandemic impact on small and medium enterprises and the innovation status and proposes a systematic literature review and comparative analysis to depict the situation in Romania. For the purposes of this research, the data from the Global Innovation Index Reports is being used. The results show significant positive and negative changes in three main categories, namely business sophistication, infrastructure, knowledge & technology output. The paper contributes to the existing body of knowledge by summarizing the main findings from multiple publications and proposes recommendations for policymakers and institutions to provide the corresponding framework so that entrepreneurs could benefit from innovation.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Innovation in communication in the European funding process

    • Abstract: European funds contribute to the well-being of communities that succeed in attracting this type of funding. This paper aims at revealing the innovative capacity of communication in the financing process through European Funds, given the multitude of theoretical communication models. Beyond the limits imposed by the law, public authorities involved in the European funding process, although operating within a relatively rigid regulated framework, may increase the number of communication methods and practices, in order to better fulfil their mission of satisfying public needs. An exploratory research on the financing process of European Structural and Investment Funds was conducted, considering the theoretical approaches in the field of communication, as well as the relatively low absorption rate of European Funds, for outlining the real dimensions of the communication problem. The communication was analyzed via eight elements: transmitter, receiver, channel or means of propagation, message, common codes (including coding and decoding), feedback, feedforward and noise. The main results show that the communication process in the field of European funding can be approached from a multitude of perspectives: type, purposes and means of communication, content of communication and its effects, the protagonists involved etc. The paper proposes an approach to communication from a marketing perspective. By applying specific marketing techniques, favorable attitudes, opinions and behaviors can be generated in terms of accessibility of financing through European funds. This can lead to an increase in the absorption rate of European funds, which can result in more innovation, more business growth, higher revenues (through taxes) for the public sector and finally, given the snowball effect, the ultimate purpose: welfare for society as a whole.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • The importance of knowledge transfer management in Romanian companies
           during COVID-19 pandemic

    • Abstract: The sharp spread of the COVID-19 pandemic in Europe, implicitly in Romania, and the increasingly stringent measures taken by the authorities to prevent harmful effects on citizens and the economy raise many questions about the actions that should be taken by companies to ensure compliance. and especially those responsible for taking such measures. Many companies in Romania have already voluntarily taken a precautionary stance against the threat of COVID-19, whether it is the complete interruption, for an indefinite period of time, of the activity, the change of the way of carrying out the activity (exclusively online) or continue to work with increased precautionary measures to reduce the risks.In an environment where the legislative framework changes every day, with sometimes vague wording, explainable in terms of the speed with which they are adopted, but in areas extremely important and vulnerable to the business environment, such as social protection, banning activities or continuing in a significantly modified form, the provision of measures with an impact on business partners, the knowledge management is called upon to make quick and high-impact decisions. In all the cases mentioned above, the company behaves according to and based on the decisions taken by the management, an aspect that involves high risks for the latter in terms of liability.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Virtual Versus Face-to-Face meetings: A study Regarding the Perceptions of
           the Romanian Managers during and after the COVID-19 Pandemic

    • Abstract: The new coronavirus disease was first observed in December 2019 in Wuhan, China. A couple of months later it was recognized by the World Health Organization (WHO) as SARS CoV-2 and nominally named COVID-19 (European Council, 2021). In just a few months, the COVID-19 pandemic has forced individuals all over the world to adapt their behavior, both personally and professionally, social distance becoming a necessity by reducing the spread of the virus (Tang, et al., 2020). These restrictions have resulted in a dramatic increase in the use of technology for remote meetings, including video conferencing tools. And although this process was happening in a mostly unfamiliar environment, due to its necessity and one’s incapacity of replacing face-to-face interactions with anything else it has become a day-to-day activity in a matter of weeks. Although there are some particularities as a result of cultural diversity, in Romania the adoption of such tools was in line with what was happening all over the world, although because of the decreased level of digitalization in public administration it was more difficult for some part of the society to adapt. The present study has the objective to reveal what Romanian managers think about virtual conferences versus face-to-face conferences, taking into consideration the period before the COVID-19 pandemic (until March 2020), but also the pandemic period (from March 2020 until January 2022). Data has been collected using in depth interviews with Romanian managers who worked before and during the COVID-19 pandemic. The results show that there was a change in one’s behavior when having to use only virtual conferences tools, becoming more aware of their time and in general making the most out of it by having a clear agenda for almost all types of virtual meetings. A hybrid solution is seen by most of the managers as being optimal by reducing time lost between face-to-face meetings, but the results also indicate that a full replacement of face-to-face meetings with virtual meetings is not a solution as direct interaction between individuals cannot be replaced with the use of virtual tools.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • The concept of quality of financial accounting information and the
           relationship with IFRS standards: analysis of the situation of companies
           listed on BVB

    • Abstract: In the accounting profession the quality of information is a very important aspect. The concept of information quality covers three stages: the representation of reality and quality, the formation of meaning and the transmission of information. The purpose of this paper is to analyze the relationship between the quality of financial- accounting information and the relationship between the introduction of IFRS in the modernization of the national and international economy. Based on an extensive literature review, we find that implementing IFRS has yielded favorable results in terms of increasing the transparency and relevance of the value of financial information. The research follows general and specific approaches regarding the increase of the quality of financial – accounting information.Development through entrepreneurial education and innovative doctoral and postdoctoral research, project code POCU/380/6/13/125031, Project co-financed from the European Social Fund through the Operational Program Human Capital 2014-2020.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • The Implementation of the International Financial Reporting Standard (IFRS
           16 - “Leases”) by companies listed on the Bucharest Stock Exchange

    • Abstract: In accordance with the provisions of the International Financial Reporting Standard IFRS 16 “Leases”, as of January 1, 2019, insurance and reinsurance companies, non-bank financial institutions, credit institutions, brokerage companies, but also companies listed on the Bucharest StockExchanges which have the quality of both tenants and lessors, must present in the annual reports relevant information regarding the transactions within the leasing contracts.The study pursued two objectives, the identification of information on the application of IFRS 16 published in the annual reports issued in the period 2020-2021, by 30 non-financial entities out of a total of 62 listed at the date of the study at BVB, and the evaluation of how leases were reported and their impact on the financial statements.Regarding the publication of information on the application of IFRS 16, it turned out that it was heterogeneous, in various forms. Thus, only three companies published information on leases both as lessor and lessees in both reporting years (10% of the total), 14 companies specified in both reporting years about the application of the standard only as tenants (47% of the total), nine specified about the application of the standard as tenants only in the 2019 annual report (30% of the total), and four did not specify any information on its application in none of the reporting years (13% of the total).In terms of reporting the impacting figures the expenses determined by the leasing contracts on the financial statements, seven companies presented with data and figures from the tenant position in both years (23%), 10 only for 2019 (33% ), only two for 2020 (7%), and 11 did not present any figures (37%).
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Volatility spillover effects of oil, gold and bulk shipping prices on
           financial markets

    • Abstract: The volatility spillover effect plays an increasingly important role in the transmission of shocks mainly in recent periods, with the further advance of globalization and the rapid development in international linkages. This analysis of the interconnections between economic and financial markets has particular importance for investors in risk hedging strategies and portfolio diversification. Moreover, current turbulent periods, characterized by a volatile oil price, instability of gold price and supply bottlenecks caused by the outbreak of the COVID-19 pandemic impose the necessity to study this effect. The novelty brought by this paper is related to the analysis of the spillover effect coming from oil, commodity and bulk shipping markets to financial markets of Eastern-Europe emerging markets, namely Czech Republic, Hungary, Poland and Romania. To assess this effect, in this study it was implemented a widely used model in research papers model, more exactly the bivariate GARCH-BEKK (1,1) from the period July 2012 – February 2022. The results suggest the long-term memory of volatility in these markets, while direct interconnection and unidirectional spillovers effects are expected to be underlined by the volatility of gold returns on the stock markets returns.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • Cyber security and awareness, investing in a culture of safety

    • Abstract: Cyber security is an investment megatrend: global spending on cyber security increases by 10% every year, three times faster than the global economy. These forecasts can be seen on the upside after the arrival of Covid-19 and the IT tracking systems to monitor the infections that pose privacy and security problems for users. Cyber security is growing more and more and so are venture capital investments in what is the megatrend of the year. The pandemic has contributed to speeding up the digitization process: the consequence is an increasingly uniform distribution of cybercrime throughout the European territory and this reminds us that the lack of a security culture is the vulnerability most exploited by attackers. The Covid-19 pandemic is the cause, albeit indirectly, of this phenomenon. Covid-19 has, in fact, accelerated the digital transformation process and the consequence has been an increase in the criminal phenomenon.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
  • COVID-19 and stock markets comovement in emerging Europe

    • Abstract: This study analyzes the stock market’s comovement between eleven Eastern European countries in the pre-COVID-19 and COVID-19 period with the USA and China. The methodology used is the wavelet analysis and subsequently the Toda Yamamoto causality test for robustness. This study improves literature by analyzing the ante and COVID-19 crisis period for Eastern European stock markets in relation to the USA and China. The results show that the COVID-19 crisis has generated an increase in the degree of interdependence with USA stock from medium and long to short term; in relation to China stock, if COVID-19 ante there were no links, during the crisis they began to manifest in the medium and long term.
      PubDate: Mon, 08 Aug 2022 00:00:00 GMT
School of Mathematical and Computer Sciences
Heriot-Watt University
Edinburgh, EH14 4AS, UK
Tel: +00 44 (0)131 4513762

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