Prof. Ioan Batrâncea
Faculty of Economics and Business Administration
Babeş-Bolyai University
Romania
Email: [email protected]
Research
Fields
Economic and Financial Analysis, Banking, Auditing,
Accounting, Financial and Tax Literacy, Tax Behavior, Experimental Economics
Qualifications
1992 Ph.D., Babeş-Bolyai University, Cluj-Napoca, Romania
1975 M.A., Babeş-Bolyai University, Cluj-Napoca, Romania
Publications
(Selected)
Selected Books
-
2020. Behavioural Public Finance:
Individuals, Society, and the State, Editori: M. Mustafa Erdoğdu, Larissa
Batrancea, Savaş Çevik, Capitolul: Moral Concerns and Personal Beliefs
Regarding Tax Evasion, pp. 178-196, ISBN: 978-0-8153-6430-6, Routledge, 2020.
-
2018.Regulations and Applications of
Ethics in Business Practice, Series: Accounting, Finance, Sustainability, Governance
& Fraud: Theory and Application, coordinators: Editors: Çalıyurt, Kıymet
Tunca, Jing, Bian (Eds.), Chapter: Percepts of Business Ethics on the Romanian
Market, pp. 227-257, authors: Batrancea, L., Nichita, A., Batrancea, I. ISBN:
978-981-10-8060-9, Springer, 2018.
-
2018.Sustainability and Social
Responsibility of Accountability Reporting Systems. A Global Approach, Series:
Accounting, Finance, Sustainability, Governance&Fraud: Theory and
Application,coordonatori: Editors: Çalıyurt, Kıymet Tunca, Said, Roshima
(Eds.), Chapter: Sustainable Tax Behavior on Future and Current Emerging
Markets: The Case of Romania and Brazil, pp. 141-158, Batrancea, L., Nichita,
A., Bătrâncea I, Ana Maria Roux
Valentini Coelho Cesar, Denis Forte,
ISBN: 978-981-10-3210-3, Springer, 2018
-
2017.Gestão estratégica de pessoas nas
empresas contemporâneas brasileiras/Editor: E. Bernal Arellano & A.M. Roux
Valentini Coelho Cesar, chapter 11: Impactos econômicos da gestão de recursos
humanos: O capital intelectual, autori: Bătrâncea Larissa, Nichita Anca,
Bătrâncea Ioan, Elsevier, Sao Paolo, Brasil
-
2016.Handbook of Research on Public
Finance in Europe and the MENA Region, Bătrâncea L, Nichita A., Bătrâncea I.,
Kirchler E, capitolul 12: Tax Compliance Behavior: An Upshot of Trust in and
Power of Authorities across Europe and MENA, IGI Global, SUA, 2016, indexed
WorldCat, ISBN: 978-152-25-0053-7
-
2013.“Performance in Public
Administration”, with L. Bechiş, Cluj-Napoca: Risoprint Publishing House.
-
2012.“Financial Statement Analysis”,
with L. Bătrâncea, A. Moscviciov, A. Nichita, Cluj-Napoca: Risoprint Publishing
House.
-
2012.“Metode şi Tehnici de Analizǎ Financiarǎ” [Methods and Techniques of Financial Analysis], with L. Bătrâncea, A.
Moscviciov, Cluj-Napoca: Risoprint Publishing House.
-
2012.“Analiza Financiarǎ a Întreprinderilor Româneşti” [Financial Analysis of
Romanian Enterprises], with L. Bătrâncea, A. Moscviciov, Cluj-Napoca: Risoprint
Publishing House.
-
2011.“Contabilitatea şi Analiza
Costurilor în Unităţi Miniere Carbonifere” [Accounting and Cost Analysis in
Coal Bearing Entities], with I.G. Trifoi, A. Moscviciov, L. Bătrâncea,
Cluj-Napoca: Risoprint Publishing House.
-
2011.“Banking Internaţional”
[International Banking], with A. Moscviciov, M. Bǎtrâncea, A. Bejenaru, L. Gǎban,
-
2011.“Standing Financiarîn Business”
[Financial Standing in Business], with A. Moscviciov, M. Batrancea
-
2010.“Trezoreria și Ratingul Entitătii Economice”
[Treasury and Rating of the Economic Entity], with L. Bătrâncea, V. Ardelean,
A. Moscviciov, M. Bătrâncea, A. Bejenaru, A. Nichita, A. Popa,
Cluj-Napoca: Risoprint Publishing House.
-
2010.“Standing Financiar” [Financial
Standing], with L. Bătrâncea, A. Popa, A. Moscviciov, M. Bătrâncea, A. Nichita,
Cluj-Napoca: Risoprint Publishing House.
-
2010.“Raportarea și Analiza Financiară
a Entitătii Economice” [Financial Reporting and Analysis of the Economic
Entity], with L. Bătrâncea, A. Moscviciov, V. Ardelean, M. Bătrâncea, A.
Bejenaru, A. Nichita, A. Popa, Cluj-Napoca: Risoprint Publishing House.
-
2010.“Analiza Financiară în Bănci”
[Financial Analysis in Banks], with L. Bătrâncea, A. Moscviciov, M. Bătrâncea,
A. Popa, A. Nichita, Cluj-Napoca: Risoprint Publishing House.
-
2008.“Analiza Performanţelor şi
Riscurilor în Bǎnci” [The Analysis of Banking Performance and Risks], with
I. Trenca, A. Bejenaru, S.N. Borlea
-
2008.“Analiza Trezoreriei Entitǎţii Economice” [Analysis of the Economic Entity Treasury],
Cluj-Napoca: Risoprint Publishing House.
-
2008.“Management Contabil” [Accounting
Management], with L. Bǎtrâncea, P.
Dumbravă, Cluj-Napoca: Risoprint Publishing House.
-
2007.“Controlul şi Auditul Financiar al
Entităţii Economice” [The Financial Audit of the Economic Entity], with L.
Bătrâncea, P. Dumbravă, S.N. Borlea, Cluj-Napoca: Risoprint Publishing House.
-
2007.“Analiza Financiară a Entităţii
Economice” [Financial Analysis of the Economic Entity], with L. Bătrâncea, S.N.
Borlea, Cluj-Napoca: Risoprint Publishing House.
-
2006.“Bilanţul Entităţii Economice”
[The Balance Sheet of the Economic Entity], with L. Bătrâncea, P. Dumbravă,
Cluj-Napoca: Alma Mater Publishing House.
-
2006.“Raportǎri Financiare” [Financial Reporting], Cluj-Napoca: Risoprint Publishing
House.
-
2003.“Diagnosticul şi Evaluarea
Întreprinderii” [Assessment and Diagnosis of the Enterprise], with L.
Bătrâncea, M. Bătrâncea, V. Dragoş, I.G. Trifoi, Cluj-Napoca: Risoprint
Publishing House.
Selected Articles
-
2020.
“Greening the Financial System in USA, Canada and Brazil: A Panel Data
Analysis”, Batrancea I. et al., Mathematics. 2020; 8(12):2217.
https://doi.org/10.3390/math8122217.
-
2019.
"Trust and power as determinants of tax compliance across 44 nations”,
Bătrâncea L. et al, Journal of Economic Psychology, 74, 102191, DOI:
10.1016/j.joep.2019.102191, ISSN: 0167-4870.
-
2019.
"We Learn Not for School but for Life: Empirical Evidence of the Impact of
Tax Literacy on Tax Compliance”, Nichita A. et al, Eastern European Economics,
57 (5), 397-429, DOI: 10.1080/00128775.2019.1621183, ISSN: 0012-8775
-
2019.
“An econometric approach on production, costs and profit in Romanian coal
mining enterprises”, Bătrâncea I., et al, Economic Research-Ekonomska
Istrazivanja, 32(1), 1019-1036, DOI: 10.1080/1331677X.2019.1595080, ISSN:
1331-677X.
-
2019.
"Brazilian and Romanian decision-makers: is their decision behavior
different? evidence from an empirical study”, Ana Maria Roux Valentini Coelho
Cesar et al, Current Science, 115 (8), 445-456, DOI:
10.18520/cs/v116/i3/445-456, ISSN: 0011-3891
-
2018.
“The Strenght of the Relationship Between Shadow Economy and Corruption:
Evidence from a Worldwide Country-Sample”, with Bătrâncea Larissa., Nichita
Anca., Găban Lucian, Social Indicators Research, DOI:10.1007/s11205-017-1696-z,
published on line, 15.07.2017, ISSN: 0303-8300, AIS: 0,592, Impact Factor:
1,205
-
2018.
"Econometric Modeling of SME Performance. Case of Romania”, with Morar
Ioan Dan, Masca Ema, Sabou Catalin, Bechis Liviu, Sustainability 2018, Volume
10, issue 1, Articol Number:192, DOI: 10.3390/su10010192, Jan.2018, ISSN:
2071-1050, WOS:000425082600189
-
2016.
"Modalities of local debt analysis in the North - West region of Romania”,
with Găban L., Bechiș L, The USV Annals of Economics and Public Administration,
Volume 16, Issue 2(24), 2016, pages: 111-116, ISSN:2285 – 3332, indexed
ERIH-PLUS
-
2016.
“Romanian County Rating Measurement. A
Comparative Analysis”, with Găban L., Bechiș L, The USV Annals of Economics and
Public Administration, Volume 16, issue 1(23), p.165-173, 2016, ISSN:2285 –
3332, indexed ERIH-PLUS
-
2015.
“Bank Rating. A Comparative Analysis”, with L. Găban, I. Rus, Annals of
University of Oradea: Economic Science, Oradea, Romania, 24 XXIV (1), 867-873.
-
2014.
“Scrutinizing Trust in Authoritiesand Power of Authorities as Facets Shaping the
Mediterranean Tax Climate”, with L. Bătrâncea, A. Nichita, Annals of
“Constantin Brâncuşi” University of Târgu-Jiu, Economy Series, Târgu-Jiu,
Romania, 3, 61-69.
-
2013.
“Budget and Budget Execution in the Northwestern Region of Romania”, with L.
Bechiş, L. Bǎtrâncea,
I. Stoia, Annals of University of Oradea: Economic Science, Oradea, Romania,
XXII (1), 846-855.
-
2013. “StatisticalStudy on the Risk of Bankruptcy in Bank”, with L. Bǎtrâncea, I.Stoia, Economic Review, Lucian Blaga University
of Sibiu, 2-6 (forthcoming).
-
2012.
“Tax Compliance Models: From Economic to Behavioral Approaches”, with L.
Bătrâncea, A. Nichita, B. Moldovan, Transylvanian Review of Administrative
Sciences, 36E, 13-26.
-
2012.
“Understanding the Detereminants of Tax Compliance Behavior as a Prerequisite
for Increasing Public Levies”, with L. Bătrâncea, A. Nichita, The Annals of the
Ştefan cel Mare University of Suceava, Fascicle of the Faculty of Economics and
Public Administration, Suceava, Romania, 12(1), 201-210.
-
2012.
“Tax Non-Compliance Behavior in the Light of Tax Law Complexity and the
Relationship between Authorities and Taxpayers”, with L. Bǎtrâncea, A. Nichita, Scientific Annals of the “Alexandru Ioan
Cuza” University of Iaşi, Economic Sciences Section, Iaşi, Romania, 59(1),
97-106.
-
2012. “Multifacets of Tax Evasion in Theory Surveys, Case Studies,
and Economic Experiments”, with
L. Bǎtrâncea,
A. Nichita, R. Pop, Proceedings of the 1st WSEAS International Conference on
Finance, Accounting and Auditing (FAA’12), Zlin, Czech Republic, 3, 378-383.
-
2012.
“Gender Effects on Tax Compliance Behavior in Romania”, with L. Bătrâncea, A.
Nichita, A. Moscviciov, International Journal of Business Research,
International Academy of Business and Economics, USA, 12(3), 129-133.
-
2012.
“Which Is More Efficient in Fighting Tax Evasion: The Carrot or the Stick? A
Cross-Cultural Comparison around the World”, with L. Bătrâncea, A. Nichita,
Ovidius University Annals, Economic Sciences Series, Constanţa, Romania, 12(2),
269-274.
-
2012.
“Does Perceived Governmental Efficiency in Managing Tax Money Drive Compliance?
Evidence from a Tax Game”, with L. Bătrâncea, A. Nichita, Annals of “Constantin
Brâncuşi” University of Târgu-Jiu, Economy Series, Târgu-Jiu, Romania, 3,
34-44.
-
2011.
“Study on Consumers’ Perceptions of Fiscal Policy Efficiency in Romania”, with
L. Bătrâncea, A. Nichita, A. Moscviciov, Proceedings of the 2nd WSEAS
International Conference on Finance and Accounting (ICFA ʼ11), Montreux, Switzerland, 17-22.
-
2008.
“Decisions Regarding the Financial Structure of the Company”, with L.
Bătrâncea, A. Moscviciov, V. Ardelean, Annals of University of Oradea: Economic
Science, Oradea, Romania, XVII (3), 52-56.
-
2008.
“The Analysis of the Banking Liquidity Risk”, with L. Bătrâncea, A. Moscviciov,
Journal of International Business and Economics, International Academy of
Business and Economics, USA, 8(1), 111-123.
-
2008.
“Financial Rating of the Enterprise”, with L. Bătrâncea, A. Moscviciov, Journal
of International Business Research, International Academy of Business and
Economics, USA, 2(1), 123-129.
-
2007.
“The Analysis of Entity’s Liquidity”, with L. Bătrâncea, V. Ardelean, Annals of
University of Oradea: Economic Science, Oradea, Romania, XVI(2), 68-72.
Profile Details
http://econ.ubbcluj.ro/cv.php?id=36
https://scholar.google.com.hk/citations?user=VOaF05kAAAAJ&hl=zh-CN&oi=ao