Claudia Mihaela Răpan

This paper examines the value relevance of ESG scores (environmental, social and governance) before, during, and after tumultuous economic periods (including the 2008 financial crisis and the COVID−19 pandemic) taking into consideration a company’s financial performance. The analysis, using Ohlson’s price model, is based on a sample of companies li...

The concept of “value relevance” was identified in many studies as a significant quality parameter that provides usefulness to investors and other stakeholders regarding the financial and non-financial information to assess the companies’ value. Based on empirical results in the case of the audit-listed companies in emerging countries, the purpose...

This research is part of a much wider endeavour to determine the best practicesin ethics education and the value of ethics in professional accountants’ lives from the very formation, in their university years to when they are members of professional associations and employees. This particular article focuses on how ethics features in the practical...

Stakeholders usually use net profit as an important indicator in assessing the performance of companies. In times of economic instability, there is a need for additional financial information, so the company's net profit and comprehensive income can be important in stakeholder decision-making. The article is devoted to analysing the relationship be...

The research is analyzing the value relevance of other comprehensive income and the environmental, social and governance (ESG) scores in regard to the share price in Europe (Italy, France, Germany and Spain). As part of the international and continuous developing capital markets, the disclosure of comparable financial information, based on global a...

The spread of the new Corona virus (COVID-19) worldwide has led to economies facing severe challenges, as clear signs of a recession appeared in the global economy. The International Monetary Fund had expected that global GDP would decline by 3%. The Trade Organization Global predicted that global trade could decrease by 32% in 2020. In Jordan, the...