The purpose of this paper is to investigate the impact of ISO 9001, ISO 14001 and OHSAS 18001 certification on the financial performance of Romanian companies listed on the Bucharest Stock Exchange (BSE). Based on audited financial statements of a population of 67 non-financial companies listed...

This work is licensed under a Creative Commons Attribution 4.0 International License. Decades after the transition processes have spread across Central, Eastern, and South-Eastern Europe (CESEE), the former Soviet Union, and the Baltic, it was interesting to perform the post-transition and...

In the recent years the slowdown in the field of management system certification has been observed. There is a need to try and identify the causes of this phenomenon and the use of exploratory factor analysis may prove a very useful tool. The aim of the article is to identify the factors...

Over one million firms around the world have adopted a Quality Management System (QMS) that conforms to ISO 9001 certification in 2015 and recent figures show that certifications have rapidly increased in emerging economies. ISO 9001 is considered a signal of high quality for products or...

The existence of bitcoins and NFTs, and perhaps also the possibility of founding a company on a blockchain network, should have gotten around after 15 years. At present, software engineers continue to work on solutions in Web3, new business activities such as coin minting, blockchain...

We study empirically the determinants of deposit supply using bank level data from local Finnish cooperative banks. Of special interest is the effect of bank branch density on deposit supply. Our main finding is that holding other things constant, the denser the branch network, the lower the...

In a model of bank lending characterized by asymmetric information, we show that banks may misuse the availability of an interim monitoring technology to soften price competition, even though the borrowers face no moral hazard problem. The interim monitoring technology can also be used to...

The article looks at the pros and cons for the implementation of Target Costing method in Romanian household appliances manufacturing entities, based on its specific principle. Based on recent results obtained by experts in this field and taking into account the specific aspects of the Romanian...

The purpose of this paper is to investigate the use of accounting information by Romanian financial analysts with a focus on the models used and the factors affecting their forecasts accuracy. We hypothesize that on the emergent market of Romania, analysts rely more on simple valuation models...

Researches on accounting history in Romania are sparse and generally overshadowed. The focus of this paper is to show a fresco of the first financial reporting attempts in Romania and also of the challenges that the drawing up of the first balance sheets brought about. The main conclusion of...