Nstitutional Factors Associated With Tax Morale: a Country Group-Level Analysis

Authors: A.-O. Iacobuta, Doctor of Sciences (Economics), Associate professor, Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania,
G. C. Mursa,  Doctor of Sciences (Economics), Professor, Head of Department of Economics and International Relations, Alexandru Ioan Cuza University of Iasi, Faculty of Economics and Business Administration, Iasi, Romania,

Abstract: A growing literature coming from economics, sociology or psychology explores the wide range of variables that might explain voluntary compliance behaviour. The aim of this paper is to identify the in Continue reading

The Experience of the Republic of Moldova in Reforming the Accounting System and Its Harmonization with Ifrs and European Directives

Authors: L. Grigoroi, ORCID ID 0000000200015136, PhD, Academy of Economic Studies of Moldova, Republic of Moldova, Chisinau
N. Muntean, ORCID ID 0000000163852890, PhD, Academy of Economic Studies of Moldova, Republic of Moldova, Chisinau

Abstract: Reforming the accounting system in the Republic of Moldova and its harmonization with IFRS and European directives takes almost three decades and is a complex technical route which involves important Continue reading

The Іmpact of Adopting CSR and Corporate Financial Performance. Evidence from BSE

Authors: А. Dornean,  Doctor of Sciences (Finance), Associate Professor, Alexandru Ioan Cuza University, Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Iasi, Iasi, Romania

Abstract: The present paper aims at analysing the link between Corporate Social Responsibility (CSR) and Corporate Financial Performance (CFP) in the case of Romanian listed companies. For accomplishing this, Continue reading

Relationship Between Community Attachment, Perceptions on Economic Impacts of Tourism and Support to Tourism Development: an Implementation in a Settlement Near But Distant From Tourism

Authors: U. Chaliskan, ORCID ID 0000000268447197, PhD, Mugla Kocman University, Mugla, Turkey
I.A. Saltik, ORCID ID 0000000234562787, PhD, Mugla Kocman University, Mugla, Turkey

Abstract: Tourism is one of the most important economic sectors in world and its impacts on local communities are discussed in the literature frequently. Even though also socio-cultural and environmental impac Continue reading

The Role of Public Debt Management in Financial Stability of Ukraine

Authors: Z. Varnalii, ORCID ID 0000000266548760, Doctor of Sciences (Economics), Professor, Department of Finance, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine
О. Savilova, economist, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: This article explores the public debt management as a basic precondition for the effective functioning of the state and the role of the debt component of the system of financial security. The analysi Continue reading

The Assessment of the Insolvency Risk at the Companies From the Manufacturing Industry, Listed on the Bucharest Stock Exchange

Authors: N. Baltes, ORCID ID 0000000275466978, PhD, Department of Finance, Lucian Blaga University of Sibiu, Sibiu, Romania
A.-G.-M. Dragoe, ORCID ID 0000000291382678, PhD, Department of Finance, Lucian Blaga University of Sibiu, Sibiu, Romania
M.-D. Cozma, ORCID ID 0000000182426483, PhD, Lucian Blaga University of Sibiu, Sibiu, Romania

Abstract: The paper presents both theoretically and empirically the insolvency risk for 35 companies from the manufacturing industry in Romania, listed on the Bucharest Stock Exchange, at premium and standard Continue reading

International Production Cooperation Organizational Forms Typology and Reasoning for Approaches to Its Regulation

Authors: I. Sofishchenko, ORCID ID 0000000164658272, PhD in Economics, Associate Professor, Department of International Economics and Marketing, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine
Ye. Kyrychenko,  Economist, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: The article investigates the features of economic and organizational forms of international industrial cooperation, in particular, the authors improved the typological approaches, summarized the expe Continue reading

Initial Coin Offering (ICO): the Case of Ukraine

Authors: I. Lyutyy, ORCID ID 0000000235612432, Doctor of Sciences (Economics), Professor, Head of Department of Finance, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine
A. Karpych, ORCID ID 0000000153457299, Assistant Professor of Department of Finance, Taras Shevchenko National University of Kyiv, Kyiv, Ukraine

Abstract: It is emphasized that the Ukrainian corporate sector may use ICOs for financing its activities quite successfully provided that ICO is supported by the state and the national legislation for it is cr Continue reading