Výsledky vyhledávání - "Ema Speranta Masca"

Akademický článek

Fiscal Pressure as a Trigger of Financial Performance for the Energy Industry: An Empirical Investigation across a 16-Year Period

Autor: Larissa Batrancea, Mircea Iosif Rus, Ema Speranta Masca, Ioan Dan Morar

Publikováno v: Energies, Vol 14, Iss 13, p 3769 (2021)

Taxation exerts pressure on the economic activities of all companies, including economic entities that operate in the energy industry. This study examined the degree to which fiscal pressure influenced the financial performance of 88 publicly listed

Externí odkaz: https://doaj.org/article/ce8db83617174ec1a06fe626596a2afe

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Perspectives on the Impact of E-Learning Pre- and Post-COVID-19 Pandemic—The Case of the Kurdistan Region of Iraq

Autor: Dler O. Hasan, Aso M. Aladdin, Azad Arif Hama Amin, Tarik A. Rashid, Yossra H. Ali, Mahmood Al-Bahri, Jafar Majidpour, Ioan Batrancea, Ema Speranta Masca

Publikováno v: Sustainability
Volume 15
Issue 5
Pages: 4400

The COVID-19 pandemic profoundly affected global patterns, and the period of the declared virus pandemic has had a negative influence on all aspects of life. This research focuses on categorizing and empirically investigating the role of digital plat

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::a4535b5ba189410408af308098c4d0c2
https://doi.org/10.3390/su15054400

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Sources of SMEs Financing and Their Impact on Economic Growth across the European Union: Insights from a Panel Data Study Spanning Sixteen Years

Autor: Larissa M. Batrancea, Mehmet Ali Balcı, Leontina Chermezan, Ömer Akgüller, Ema Speranta Masca, Lucian Gaban

Publikováno v: Sustainability; Volume 14; Issue 22; Pages: 15318

Getting access to sufficient funding is the keystone for the development of any business, but especially for small and medium enterprises (SMEs). These economic entities are crucial players in the global economy since they include almost 90% of compa

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::08b67ec4dd0348654baad73e9250b034
https://doi.org/10.3390/su142215318

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IMPLEMENTING SME’S IFRS ON MICRO-COMPANIES ISSUES

Autor: Ema Speranta MASCA, Larissa Margareta BATRÂNCEA, Bradut Vasile BOLOS

Publikováno v: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA. :89-103

The most vehement among the actual debates regarding IFRS for SMEs is with no doubt, that one regarding the application of international norm to microenterprises. The actual paper treats the suitable character of project IFRS for SMEs for very small

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::8a618dcf4197599e9b72071ed8f63487
http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/09/oeconomica0901_06.pdf

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ISSUES ON IMPLEMENTATION OF IFRS FOR SMES

Autor: Ema Speranta MASCA, Irina Doina PASCAN, Larissa Margareta BATRÂNCEA

Publikováno v: STUDIA UNIVERSITATIS PETRU MAIOR SERIES OECONOMICA. :79-87

In July 2009, during a deliberation which has been lasting for 9 years but it has not come to an end, yet, on the Foundation site for international accounting standards, the norm for small and medium sized enterprises has been published. Our paper de

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=od_______645::35fe6c351106e92e6b83c0a2e92757df
http://www.upm.ro/facultati_departamente/ea/RePEc/oeconomica/09/oeconomica0901_05.pdf

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