Authors: Valentin Marian Antohi, Costinela Fortea, Monica Laura Zlati, Romeo-Victor Ionescu, Cristian Mirică Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract The financial structure of the state budget is a particularly important objective at the national level, aimed at ensuring economic security by providing resources to meet general …
Author: Ana Maria Alexie Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract The purpose of this paper is to study the interest given to governance practices in Romania, but also the motivational and non-motivational factors existing in this regard. The research is conducted on a sample of 160 …
Authors: Orlin Moria Adyaningrum, Yanuar Nanok Soenarno Vol. 7 • No. 12 • May 2022 View abstract PDF View article PDF Abstract This study empirically examines the impact of intellectual capital on banks financial performance in 57 public listed banks from Indonesia, Malaysia, and Thailand over the period of 2019 to 2020. Intellectual capital is …
Intellectual capital and financial performance measured by CAMELS perspective Read More »
Author: Lucian Liviu Albu Vol. 7 • No. 12 • May 2022 View article PDF Abstract The Institute of Financial Studies, through the studies it conducts and the conferences it organises, and also the Journal of Financial Studies, through the articles it publishes, must be deeply rooted in the issues of the specific fields it …
Author: Mihai Ovidiu Vădean Vol. 6 • No. 11 • November 2021 View abstract PDF View article PDF Abstract Fraud is a dynamic phenomenon: when the industry discovers a „scam” – a specific pattern of fraud – and sets up barriers to prevent it from recurring, another scam takes place – a new pattern is …
Authors: Cristina-Georgiana Zeldea, Mihai Nițoi Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The turbulences that banking systems confronted over the past decades emphasized the importance of a sound macroprudential policy. Therefore, our study analyses the use and the types of macroprudential tools adopted by the authorities, in …
Authors: Elena-Simona Tache (Buzățoiu), Amalia-Magdalena Dănăilă Calafeteanu), Monica-Mihaela Drăgan (Radu) Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract In 2017, CERT-RO processed over 138 million cyber security alerts and an exponential increase in cyber fraud is expected. By its nature, the financial sector is in danger, registering an …
The role of the chartered accountant in diminishing the effects of cyber fraud Read More »
Authors: Raluca Andreea Stoica, Alina Gabriela Mareș Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract The current national and international economic climate is continually changing, and a company’s ability to adapt its services is critical. As a result, in recent years, the interaction between technology and businesses has …
Authors: Maria Cristina Sterie, Gabriela Dalila Stoica, Andreea Daniela Giucă, Marian Motofeanu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Investment, as a material support of economic development, is an important factor in achieving the transition to a successful agriculture. In the most common cases, investments in agriculture …
Authors: Andreea-Cristina Savu, Leliana Diana Bolcu Vol. 6 • No. 11 • November 2021 View Abstract PDF View Article PDF Abstract Romania is currently in an explosive expansion of digitalization created unexpectedly by the COVID-19 pandemic and imposes the need to implement a standardized system in the field of forensic accounting expertise. A digitalized accounting system …
Implementation of judicial accounting expertise in the digital context Read More »
