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BAYESIAN LEARNING AND AUTOREGRESSIVE PERSISTENCE: ADAPTIVE FORECASTING OF THE DOW JONES INDUSTRIAL AVERAGE (2022–2025)

Authors: George Cristian Gruia, Ioana Duca, Anca Postole Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract Financial markets operate as dynamic systems in which information and volatility interact continuously, challenging traditional forecasting models based on fixed historical patterns. This study compares Bayesian and Autoregressive (AR (1)) models for forecasting daily …

BAYESIAN LEARNING AND AUTOREGRESSIVE PERSISTENCE: ADAPTIVE FORECASTING OF THE DOW JONES INDUSTRIAL AVERAGE (2022–2025) Read More »

RESEARCH TRENDS AND DIRECTIONS IN ORGANIZATIONAL RESILIENCE

Authors: Anatol Melega, Cristinel Ichim, Anişoara-Niculina Apetri Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The overlapping crises of recent years have highlighted a new dimension in the evaluation of an organization, namely its ability to adapt and survive in crisis situations, a concept defined as organizational resilience. The …

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FINANCIAL IMPLICATIONS OF TACKLING CLIMATE CHANGE FOR INNOVATION AND GOOD GOVERNANCE

Author: Dana Claudia Cojocaru Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract In the fight against climate change, the focus is often put on energy sources and how they are used, although the fight to achieve climate neutrality must be fought on several fronts, given the complexity of …

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EVALUATING THE FINANCIAL IMPLICATIONS OF EMPLOYEE STOCK OPTION PLANS: COSTS AND BENEFITS FOR FINANCIAL INSTITUTIONS

Author: Camil Ciprian Cîrnu Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This research investigates the costs and benefits associated with the Employee Stock Option Plan (ESOP) as a non-salary benefit package aimed at motivating and retaining employees within financial institutions. The study highlights that while ESOPs incur …

EVALUATING THE FINANCIAL IMPLICATIONS OF EMPLOYEE STOCK OPTION PLANS: COSTS AND BENEFITS FOR FINANCIAL INSTITUTIONS Read More »

MIGRATION AS A CATALYST FOR ECONOMIC GROWTH: A PANEL DATA ANALYSIS OF EASTERN EUROPEAN ECONOMIES (2014-2023)

Author: Răzvan Bujor Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract Migration has become one of the defining forces shaping the economic and social landscape of Europe. While much of the literature has concentrated on Western countries as primary destinations, the role of Central and Eastern Europe as …

MIGRATION AS A CATALYST FOR ECONOMIC GROWTH: A PANEL DATA ANALYSIS OF EASTERN EUROPEAN ECONOMIES (2014-2023) Read More »

DO ERP SYSTEMS DRIVE REVENUE GROWTH IN ROMANIA’S GAMBLING INDUSTRY? INSIGHTS ON CONSUMER SPENDING AND INTERNET USAGE

Authors: Daniel-Marius Iordache, Florin Mihai, Ofelia Aleca Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract This study explores the key factors driving revenue growth in Romania’s gambling industry, focusing on the role of ERP systems, consumer spending on recreation and culture, and internet usage. Using regression analysis across …

DO ERP SYSTEMS DRIVE REVENUE GROWTH IN ROMANIA’S GAMBLING INDUSTRY? INSIGHTS ON CONSUMER SPENDING AND INTERNET USAGE Read More »

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON THE ACCOUNTING PROFESSION

Authors: Petronela-Alice Grigorescu, Ruxandra Georgescu (Grigorescu), Maria-Magdalena Florea (Apostolache-Florea), Andreea-Nicoleta Lita (Matei)  Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The present article reflects the role and importance of artificial intelligence in the accounting profession by defining the concept of artificial intelligence. The literature research brings to light …

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FACTORS INFLUENCING THE QUALITY OF THE FINANCIAL AUDIT FROM THE AUDITOR’S PERSPECTIVE. EVIDENCE FROM ROMANIA

Authors: Alexandra Teodora Iuga, Camelia-Daniela Hațegan Vol. 10 • No. 19 • November 2025 View abstract PDF View article PDF Abstract The quality of financial auditing is a primary objective for both financial auditors and the users of companies financial statements. The objective of this research is to analyse the key factors that influence the …

FACTORS INFLUENCING THE QUALITY OF THE FINANCIAL AUDIT FROM THE AUDITOR’S PERSPECTIVE. EVIDENCE FROM ROMANIA Read More »

FINANCIAL LITERACY AND THE ADOPTION OF SUSTAINABLE STRATEGIES IN SMEs: A GLOBAL BIBLIOMETRIC ANALYSIS

Authors: Bogdan Nedelcu, Cornel Şoimu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract This article explores the influence of financial and accounting education on the ability of small and medium-sized enterprises (SMEs) to adopt sustainable strategies. Financial literacy is becoming an essential competence for SMEs, especially in the context …

FINANCIAL LITERACY AND THE ADOPTION OF SUSTAINABLE STRATEGIES IN SMEs: A GLOBAL BIBLIOMETRIC ANALYSIS Read More »

FINANCIAL CONTROL: DEVELOPMENT PERSPECTIVES IN THE CONTEXT OF DIGITALIZATION

Authors: Nicoleta Cristache, Valentina Butmalai, Alina-Florentina Saracu, Irina Susanu Vol. 10 • Special Issue • 2025 View abstract PDF View article PDF Abstract The article analyses financial regulation, emphasising its importance in guaranteeing financial security and stimulating sustainable economic growth. It discusses the challenges that economies face in the information age, the factors influencing these …

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